No GTA services if custodial rights not transferred to transporter

CESTAT, NEW DELHI BENCH Birla Ready Mix Versus Commissioner of Central Excise FINAL ORDER NOs. ST/A/604-605/12-CUS Appeal nos. st/105 of 2010 and 30 of 2011 Date of Pronouncement :- 21.09.2012 ORDER Mathew John, Technical Member In these proceedings two appeals filed by the same appellant on the same issue are being considered together. The details of the appeals are as under: S.No.  Appeal No. Period involved Tax demand confirmed 1  30/2011  January,2005 to March 2007 17,48,985 2  105/2010  April, 2007 to February, 2008 30,84,269 2. The appell...