2018 (7) TMI 104

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....ts Shri A. Cletus, ADC (AR), Shri S. Govindarajan, AC (AR) for the Respondent ORDER Per Bench The issue involved in both the appeals being the same they are heard together and are disposed of by this common order. 2. On behalf of the appellant, Ld. Counsel, Ms. Ginita Bodani appeared and argued the matter. 3. The brief facts are that the appellant filed refund claims for refund o....

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.... the transfer of goods is in effect deemed sales and the appellant have discharged VAT on the goods. This is clear from the invoices and therefore the decision of the authorities below that the appellant has not sold the goods and not discharged VAT on these goods cannot sustain. It was also submitted by her that the Tribunal's decision in the appellant's own case was upheld by the Hon&#39....

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....oth sides. 7.1 We have perused the invoices produced by the Ld. Counsel for the appellants. On the invoices the description of the goods is shown as STB, wherein the Ld. Counsel has explained that this is an abbreviation of Set Top Box. She explained that goods have been transferred with right to use falling under deemed sale Further, in the appellant's own case, the issue stands decided by....