CUSTOMS, EXCISE & SERVICE TAX APPELLATE TRIBUNAL ALLAHABAD REGIONAL BENCH SERVICE TAX APPEAL NO. 70076 OF 2016 (Arising out of Order-in-Original No. 10/Commr/Central Excise/GZB/2015-16 dated 17.08.2015 passed by the Commissioner, Customs, Central Excise, & Service Tax, Ghaziabad)

M/s. Gainwell Commosales Pvt. Ltd. …Appellant (Formerly known as Tractor India Pvt. Ltd.)

Plot No. 11, Site-IV, Industrial Area Sahibabad (Ghaziabad)

VERSUS Commissioner, Customs, Central ...Respondent Excise & Service Tax, Commissionerate, Ghaziabad WITH SERVICE TAX APPEAL NO. 50642 OF 2014 (Arising out of Order-in-Original No. 11-12/Commr/ST/G.Bad./2013-14 dated 27.09.2013 passed by the Commissioner, Customs, Central Excise, & Service Tax, Ghaziabad)

M/s. Gainwell Commosales Pvt. Ltd. …Appellant (Formerly known as Tractor India Pvt. Ltd.)

Plot No. 11, Site-IV, Industrial Area Sahibabad (Ghaziabad)

VERSUS Commissioner, Customs, Central ...Respondent Excise & Service Tax, Commissionerate, Ghaziabad AND SERVICE TAX APPEAL NO. 50634 OF 2014 (Arising out of Order-in-Original No. 11-12/Commr/ST/G.Bad./2013-14 dated 27.09.2013 passed by the Commissioner, Customs, Central Excise, & Service Tax, Ghaziabad)

M/s. Gainwell