2020 (11) TMI 1129

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....mber (Technical) For the Appellant : Shri Gyanendra Kumar Tripathi, Authorized Representative For the Respondent : Request for Adjournment ORDER ARCHANA WADHWA After rejecting the request for adjournment made by the respondents, we proceed to decide the Revenue's appeal inasmuch as the issue stands covered by the precedent decision. Accordingly, we have heard learned A.R. Shri Gyane....

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....he case of M/s Ganapati Associates V/s Commr. Of C.EX. & S.T., Jaipur-I reported at 2015 (38) S.T.R. 493 (Tri.- Del.) wherein it was held that the cost of diesel is not includable in the cost of rental of DG sets. He, further referred to the Hon'ble Supreme Court decision in the case of Union of India V/s International Consultants And Technocrats Pvt. Ltd. reported at 2018 (10) G.S.T.L. 401 (S.C.)....