2018 (6) TMI 251

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..... ) for the respondent ORDER This appeal is directed against Order-in-Appeal No: NSK/EXCUS/000/APP/085 /17-18 dated 22/11/2017 passed by the Commissioner of GST & Central Excise (Appeals), Nashik. 2.  Heard both the sides and perused the records. 3.  On perusal of the records, I find that the issue is regarding refund of an amount paid by mistake by the appellant herein. Appellant had .....

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..... i-I reversed the decision of the adjudicating authority and denied refund to the appellant herein. This appeal is against the said order. 5.  It was brought to the notice of the bench that an appeal filed by Maharashtra Industrial Development Corporation (MIDC) on the taxability of the services rendered by them was in contest before the Tribunal in appeal Nos. ST/650/2011, ST/87427-87428, 88 .....

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..... e law is now settled in favour of the MIDC wherein it is held that MIDC is a statutory body. 7.  On perusal of the Notification No. 25/2012 dated 20/06/2012, it transpires that at serial No. 25 exemption is granted to services provided to Government, local authorities of government authority in respect of sanitation conservancy, solid waste management. In the case in hand, it is not in dispu .....

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