2024 (7) TMI 691

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.... Amber Kumrawat, Advocate for the Appellant 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 Sh....

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.... India Holdings Pvt. Ltd. v. CCE & ST, Vadodara-I, 2023 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.....

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....re, the adjudicating authority decided the matter without giving any opportunity thus clearly violated the principles of natural 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 P....

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....not granted the personal hearing and passed the ex-parte order. It is also observed that in the show cause notice dated 16.10.2014, there is an additional issue that whether the activity of management, maintenance and repair service can be categorized as supply of tangible goods service or otherwise. Therefore, by passing a common order in respect of all these show cause notices where the effectiv....