2018 (11) TMI 172

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..... y under reverse charge mechanism does not arise for the freight charges paid to individual truck owners - appeal allowed - decided in favor of appellant. - APPEAL No. ST/1383/2010 - A/31259/2018 - Dated:- 26-9-2018 - Mr. M.V. RAVINDRAN, MEMBER (JUDICIAL) And Mr. P.V. SUBBA RAO, MEMBER (TECHNICAL) Shri Y. Srinivasa Reddy, Advocate for the Appellant. Shri P.S. Reddy, Asst. Commissioner .....

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..... el was correct in bringing to the notice of the Bench that identical issue is decided by the Larger Bench of the Tribunal headed by President in the case of Nandganj Sihori Sugar Co. Ltd. vs. CCE, Lucknow [2014(34)S.T.R. 850 (Tri.-Del.)] and following the decision of the Tribunal in the case of CCE C, Guntur vs. Kanaka Durga Agro Oil Products Pvt. Ltd. [2009 (150) S.T.R 399 (Tri.-Bang.)], Lakshmin .....

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..... . ST/1684/2011 stating that the dismissal of appeal under new litigation policy is incorrect as the issue involved was classification and taxability of the services rendered by individual truck owners. The Tribunal in the Final Order No. A/30217/2016 declined to entertain the application for rectification of mistake and specifically recorded that the issue is squarely covered by the decision of Ka .....

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