2020 (9) TMI 987

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....pondent ORDER PER: S.K. MOHANTY Brief facts of the case are that the appellant herein, is a registered manufacturer under Central Excise, engaged in the manufacture of excisable goods viz. Frozen Fruits Pulp, Juices and Vegetable products, falling under Chapter 8 of the first schedule to the Central Excise Tariff Act, 1985. The appellant is also registered under the Service Tax statute for di....

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....ing the appeals filed by the appellant. Feeling aggrieved with the said impugned order, the appellant has preferred this appeal before the Tribunal. 2. Heard both sides and perused the records. 3. The impugned order at paragraph 6 has recorded two basic issues for consideration of the appeals filed before him. The issues are whether the appellant, who pays service tax under reverse charge mechan....

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....). Pursuant to the remand direction of the Tribunal, the Commissioner (Appeals) took-up de novo proceedings and passed the order dated 17.10.2018 (supra) in favour of the appellant, by granting the refund benefit. Since, the appellant submits that the issue arising out of the present dispute is identical to the facts and the issues decided in the orders referred above, I am of the view that the pr....