2018 (9) TMI 911

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..... s relating to assessment and distribution of electricity upto the periods indicated in the said notification will not be taxable - reliance placed in the case of M/S HYDERABAD POWER INSTALLATIONS PVT. LTD. VERSUS CCE, C& ST, HYDERABAD-II [2016 (7) TMI 1151 - CESTAT HYDERABAD] - Appeal allowed - decided in favor of appellant. - Appeal No.ST/217/2011 - FINAL ORDER No. 41879/2018 - Dated:- 27-6-2018 .....

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..... Against this order both department and the appellants herein preferred appeals to Commissioner (Appeals) which were rejected by him vide the impugned order dt. 03.01.2011. Being aggrieved by the impugned order, appellants have filed this appeal. 2. Today when the matter came up for hearing, on behalf of the appellants, Ld. Counsel Ms. D. Naveena submits that consequent to issue of Notification .....

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..... ad III Vs Sri Rajyalakshmi Cement Products - 2017(52) STR 307 (Tri.-Hyd.) and Hyderabad Power Installations (P) Ltd. Vs CCE ST Hyderabad - 2016 (45) STR 217 (Tri.-Hyd.) relied upon by the Ld. Advocate have also followed the same ratio. We find that the said ratio is applicable on all fours, to the facts of the appeal at hand. We hold that the impugned order cannot sustain and is therefore req .....

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