2017 (12) TMI 1615

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....adhwa And Mr. Anil G. Shakkarwar, JJ. Shri Rajesh Chhibber (Advocate) for Appellant(s) Shri Mohd Altaf (Asstt. Commr.) AR for Respondent(s) JUDGMENT Archana Wadhwa As the issue involved in both the appeals is identical, the same are being disposed of by common order. 2. After hearing the both sides, we find that the appellant is manufacturer of sugar mills parts. They are also re....

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....e said services. Though the learned advocate fairly agrees that a part of the demand is subsequent to 16.06.2005 but assails the same on the point of limitation. For the above proposition, reliance is placed upon Tribunal s decision in the case of Jagat Machinery Pvt. Ltd. vs. Commissioner reported at 2013 (32) STR 663 (Tribunal Delhi). 4. We find that an indentical issue was the subject matter....