TMI Blog2019 (2) TMI 342X X X X Extracts X X X X X X X X Extracts X X X X ..... vice Tax, Meerut-I vs. Bajaj Hindusthan Sugar Ltd. [2017 (10) TMI 1055 - CESTAT ALLAHABAD] where it was held that sale of right and privileges of Export of Sugar Quota amounts to sale of goods and there is no service involved in the transaction - demand set aside - appeal allowed - decided in favor of appellant. - APPEAL No. ST/70295/2016-CU[DB] - ST/A/72819/2018-CU[DB] - Dated:- 12-11-2018 - M ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nal in the case of Commissioner of Central Excise Service Tax, Meerut-I Bajaj Hindusthan Sugar Ltd. reported at 2018 (8) G.S.T.L. 403 (Tri.-All.). It stands held in the said Final Order by relying on the ruling by Hon ble Supreme Court in the case of Vikas Sales Corporation vs. Commissioner of Commercial Taxes reported at 2017 (354) E.L.T. 6 (S.C.) and in the case of Yasha Overseas vs. Commissio ..... X X X X Extracts X X X X X X X X Extracts X X X X
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