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<h1>Supreme Court Admits Appeal Despite Delay: Civil Appeal No. 10203 of 2017</h1> <h3>Commissioner of Central Excise And Service Tax Versus Western Coal Fields Ltd.</h3> The Supreme Court admitted the appeal despite the delay and assigned it Civil Appeal No.10203 of 2017 (Diary No.16157 of 2017). - Commissioner of Central ... Condonation of delay - GTA service - mining of coal in various coal fields - recipient of service - reverse charge mechanism - the decision in the case of M/s Western Coal Fields Ltd. Versus CCE, Nagpur [2017 (5) TMI 398 - CESTAT NEW DELHI] contested - Held that: - delay condoned - appeal admitted. The Supreme Court condoned the delay, admitted the appeal, and tagged it with Civil Appeal No.10203 of 2017 (Diary No.16157 of 2017).