https://www.taxtmi.com/caselaws?id=355283 The Appellate Tribunal CESTAT, ALLAHABAD dismissed the Revenue's appeal against the Order-in-Appeal by the Commissioner of Central Excise (Appeals-I), Meerut. The case centered on whether consideration for the transfer of export rights of sugar quota constituted 'Business Auxiliary Service'. Relying on a previous order involving a similar issue, the Tribunal held that the transaction was a sale of goods without any service component. Consequently, the Tribunal upheld the lower authority's decision, rejecting the Revenue's appeal. en-us Fri, 08 Dec 2017 00:00:00 +0530 Tue, 13 Feb 2018 06:16:16 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=355283 The Appellate Tribunal CESTAT, ALLAHABAD dismissed the Revenue's appeal against the Order-in-Appeal by the Commissioner of Central Excise (Appeals-I), Meerut. The case centered on whether consideration for the transfer of export rights of sugar quota constituted 'Business Auxiliary Service'. Relying on a previous order involving a similar issue, the Tribunal held that the transaction was a sale of goods without any service component. Consequently, the Tribunal upheld the lower authority's decision, rejecting the Revenue's appeal. Case-Laws Central Excise Fri, 08 Dec 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=355283