2023 (9) TMI 1010

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....bh Dixit , Advocate for the Appellant Shri. Anoop Kumar Mudvel , Superintendent ( Authorized Representative ) for the Respondent ORDER RAJU This appeal has been filed by M/s. Aims Industries Ltd., against demand of Service Tax. 2. Learned Counsel for the appellants pointed out that they have engaged in supply of gas in cylinders. The appellants while supplying the gas in cylinders a....

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....rned AR relied in the impugned order. 4. We find that identical issue has been decided in appellant's own case in vide order reported in 2023 (1) TMI 5 CESTAT-Ahmd. In the said order following has been observed: "4. On careful consideration of the submission made by both the sides and perusal of the records. We find that the issue that whether the retention charges of cylinder wherein ....

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....ue has been decided in the catena of judgments which as follows: 1. BOC India Ltd. 2004 (175) ELT 236(Tri.-Kol.) 2. Govind Poy Oxygen Ltd. 2008 (231) ELT 299 (Tri. Mum) 3. Inox Air Products Ltd. 2016(336) ELT 316 (Tri.-Mum.) 4. Indian Air Gases Ltd. 2015 (318) ELT 434 (T) 5. Goyal M.G. Gases P. Ltd. 2014(309) E.L.T. 327 (Tri.- Del.) 6. Grasim I....

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....e period stipulated by the appellant. Accordingly, the retention/detention charges are not includable in the transaction value of the excisable goods namely gas sold, duly packed, in the gas cylinders. Following the ratio of the judgments, impugned order is set aside. The appeals are allowed." In view of the above decision of this Tribunal which is based on the Hon'ble Supreme Co....