2018 (2) TMI 934

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....CHNICAL MEMBER Ms. Parvathy, Advocate, For the Appellant Shri Naveen Kushalappa, Dy. Commissioner (AR), For the Respondent Per : V. PADMANABHAN The appeal has been filed along with miscellaneous application for early hearing against the Order-in-Original No. 04-2012 dated 27/01/2012.  2. After hearing both sides, we allow the early hearing application and with concurrence of bo....

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....4. With the above background, we heard Ms. Parvathy, learned advocate appearing for the appellant and Shri Naveen Kushalappa, learned Deputy Commissioner(AR) for the Revenue. 5. The learned counsel for the appellant submitted that the issue already stands decided in favour of the appellant by the Tribunal in the case of CST, Mumbai-I Vs. Sai Service Station Ltd. [2014(35) STR 625 (Tri. Mum.)] w....