In this appeal arising from an audit order under CGST, the Appellate Tribunal allowed the appeal. The judgment is undeniably thin, consisting only of the heads of the tribunal and a one-line order allowing the appeal by reference to another matter, without substantive discussion.
This page shows the compact analysis of this judgement. The full analysis — procedural history, issue-by-issue holdings with ratio and obiter, advocates, and paragraph-level evidence for every claim — is being added to the record in batches and will appear here when this judgement has been through it.
CUSTOMS, EXCISE & SERVICE TAX APPELLATE TRIBUNAL NEW DELHI
PRINCIPAL BENCH, COURT NO. 1
SERVICE TAX APPEAL NO. 50092 OF 2019
[Arising out of Order in Original No. 18/PP/COMMR/CGST/AUDIT-II/2018-19 dated 11.10.2018 passed by the Commissioner of Central Goods and Service Tax, New Delhi]
GLOBAL COAL & MINING PRIVATE LIMITED
Appellant
154, Vasant Enclave, Rao Tula Ram Marg, New Delhi-110057
Vs.
COMMISSIONER OF CGST & CENTRAL EXCISERespondent DELHI SOUTH
Office of Commissioner of CGST, Customs and Central Excise 2nd and 3rd Floor, EIL Annexe Building Plot No. 2-B, Bhikaji Cama Place, Delhi South, New Delhi-110066
Appearance:
Shri B.L. Narasimhan, Ms. Shagun Arora and Shri Kunal Agarwal, Advocates for the Appellant
Shri Manoj Kumar, Authorised Representative for the Respondent
CORAM: HON'BLE MR. JUSTICE DILIP GUPTA, PRESIDENT HON'BLE MR. P. V. SUBBA RAO, MEMBER ( TECHNICAL )
Date of Hearing : 04/10/2024 Date of Decision : 07/11/2024
P.V. SUBBA RAO:
The appeal is allowed. For order, see order of date in Service Tax
Appeal No. 50212 of 2018.
(JUSTICE DILIP GUPTA) PRESIDENT
(P. V. SUBBA RAO) MEMBER ( TECHNICAL )
Tejo
GLOBAL COAL & MINING PRIVATE LIMITED
COMMISSIONER OF CGST & CENTRAL EXCISE DELHI SOUTH
DILIP GUPTA
P. V. SUBBA RAO
As recorded by the court registry
An appeal in a service tax matter before CESTAT.
Judgements on the same questions, provisions and authorities, from every court
