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2018 (5) TMI 1226 - AT - Service TaxValuation - Business Auxiliary services - recovered losses - appellants have recovered huge quantities of iron ore fines and shown it as 'self-generated' - Department contended that these iron ore fines arising out of crushing operations are having market value and such value should be added in the consideration for tax purposes - Held that: - identical issue has came up before the Tribunal in assessee’s own case M/s Godawari Power & Ispat Ltd. (formerly known as Hira Industries Ltd.] Versus CCE, Raipur [2017 (5) TMI 704 - CESTAT NEW DELHI] where it was observed that the contingency of emergence of iron ore fines having some value, is not determinable at the time of fixing of crushing charges. Hence, it is not tenable to hold that the crushing charges are influenced by the possible emergence of iron ore fines and its additional value to the appellant - demand cannot sustain - appeal allowed - decided in favor of appellant.
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