2024 (7) TMI 691

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....ppellant Shri Mihir G Rayka, Addl. Commissioner for the Respondent ORDER The issue involved in the present case is that whether the activity of leasing of Air Separation Plant by the Appellant to its customers for manufacturing industrial gases such as oxygen and nitrogen amounts to 'Supply of Tangible Goods Service' or 'Deemed Sale'. 2. Shri Jigar Shah, Learned Counsel along with Shri Amber K....

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....3 VIL 919 CESTAT AHM ST * Quippo Energy Pvt. Ltd. v. CST, Ahmedabad, 2022-VIL-937-CESTAT-AHM-ST * Air Liquide North India Pvt. Ltd. vs. CCE, Jaipur, 2017 (4) GSTL 230 (Tri-Del.) * M/s Express Engineers & Spares Pvt. Ltd. V. Commissioner, CGST, 2022 (1) TMI 564-CESTAT Allahabad * Power Mak Pvt. Ltd. v. CCE, C&ST, 2018 (2) TMI 1415-CESTAT Hyderabad * Bharat Sanchar Nigam Limited v. Union o....

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....ural justice. He placed reliance on the following judgments:- * Shantilal v. UOI, 2010 (252) E.L.T. 326 * CCE v. PSA SICAL Terminal Ltd., 2011 (23) STR 157 (T) * Zuari Agro Chemicals Ltd. & Shri R.Y. Patil v. Union of India- Civil writ Petition No. 11794 of 2013 * Lupin Ltd. v. CCE, Bhopal, 2011 (266) ELT 141 (T) * Ambika Engineering Works v. Union of India, 2013 (289) ELT 447 (Guj.) *....