GST Demand based on order which is already set aside by Tribunal is unsustainable

Schindler India Pvt. Ltd. Vs Commissioner of CGST (CESTAT Mumbai) CESTAT Mumbai held that that de novo adjudication order has been set aside by the Tribunal and the subsequent demands raised through Section 73(1A) as well as its conformation having been based on the previous conformation orders, the same is liable to be set aside and we do so. Facts- Appellant Company manufactures elevators and also provides service, installation and commissioning of elevators. Under the service category registration was done for ‘installation and commissioning and works contract services’. It adapts two b...