2019 (9) TMI 1493

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.... for the Appellant. Ms. T. Ushadevi, Authorized Representative, for the Respondent. ORDER This appeal is directed against the impugned order dated 26-11-2012 passed by the Learned Commissioner Central Excise & Service Tax (Appeals), Coimbatore. 2. Briefly stated, the facts of the case are that the appellant is engaged in the business of providing taxable services under the categor....

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....ned Commissioner (Appeals) has upheld the adjudged demands and rejected the appeal filed by the appellant. 3. The Learned Advocate appeared for the appellant, submits that the issue arising out of the present dispute is no more res integra in view of the Order dated 2-5-2018 passed by the Tribunal in the appellant's own case for an earlier period. Thus, she submits that the adjudged demand....

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.... the sample copy of the invoices showing, payment of VAT/CST on the spares and consumables. The observations made by the original authority are reproduced herein below :- "Personal hearing was fixed on 3-2-2012. Smt. Madhuja, Advocate appeared for the personal hearing. Smt. Madhuja, Advocate has reiterated their written submissions, dated 19-12-2011. She submitted the copies of warranty c....

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.... the matter should be remanded to the original authority for proper fact finding and verifying of the documents to arrive at the conclusion, whether the adjudged demand in question can be confirmed under the circumstances of the case. We also find that on identical set of facts, this Tribunal in the appellant's  own case vide Order dated 2-5-2018 has set aside the demand confirmed by the depa....