9911796707
TMI Blog2018 (7) TMI 860X X X X Extracts X X X X X X X X Extracts X X X X ..... tes for the appellant Sh.H. C. Saini, AR for the respondent ORDER Per : V. Padmanabhan The present appeals are filed against the Order-in-Appeal No. 240 - 242(SRM) ST/JDR/2018 dated 28.02.2018/08.03.2018 passed by the Commissioner (Appeals), Central Excise & CGST, Jodhpur. 2. Brief facts involved in all the appeals are identical and therefore the appeals are taken together for a decision. The ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... b) of the Service Tax Rules, 1994 read with the Notification No. 35/2004-ST dated 03.12.2004. Accordingly, both the authorities below have ordered payment of service tax and aggrieved by the same the present appeals are filed by the appellant. 3. With the above background, heard Ms. Asmita Nayak, ld. Advocate for the appellant as well as Sh. H. C. Saini, ld. AR for the Revenue. 4. The submission ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... sued. (ii) She relied on the following case laws: i) South Eastern Coalfields Ltd. vs. CCE-2017 (10) GSTL 50 (Tri. Del.) ii) Ultratech Cement Ltd. vs. CCE -2018 (10) GSTL 80 (Tri. Mum.) 5. Ld. AR appearing for the Revenue justified the impugned order. In this connection, he relied on the following case laws: i) M. L. Agro Products Ltd. vs. CCE&ST, Guntur 2017 GSTL 94 (Tri. Hyd.) ii) CCE, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ks. The only document which is generated by the appellant by way of debits notes indicating the freight paid for such transport. 7. The question which has been decided by the lower authorities is whether the appellant is liable to pay service tax by considering such debit notes as consignment notes. I have perused the various case laws cited by both sides. The issue which stands settled in the va ..... X X X X Extracts X X X X X X X X Extracts X X X X
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