2024 (5) TMI 1655

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....e Appellant : Shri. J. C Patel Advocate For the Respondent : Shri. Mihir G Rayka, Additional Commissioner (AR) And Shri. Dr. Jeetesh Nagori, Commissioner (AR) ORDER SOMESH ARORA : The appellants are engaged in providing transmission of power to various consumers. In the course of providing such services and in relation to that, they charge certain fees for services to be rendered to th....

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....ecision and finding of the Order-In-Original given by the Commissioner points out that the one of the above decisions were not available for the benefit of adjudicating authority, at the time when decision were given. He also places reliance on the Circular of C.B.E & C. Circular No.34/8/2018-GST dated 01.03.2018. He also points out that the demands were confirmed in accordance with the aforesaid ....

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....t though before the Hon'ble Gujarat High court in the matter of Torrent Power Ltd. as reported in 2020 (34) GSTL 385, (Guj.), the matters pertained to time period before and after introduction of GST. For both periods, the matter was decided in favour of the party as CBEC circular which was post GST era was struck down and the earlier Circular No. 131/13/2010-ST dated 07.12.2010 was found to be in....