TMI Blog2009 (12) TMI 552X X X X Extracts X X X X X X X X Extracts X X X X ..... iesel and explosives for the purpose of use in machinery for removal of over-burden using their own capital equipments - provisions of Section 67 may not get attracted in this case, because there is no consideration as such received by the appellant - Rule 5 could be invoked only in case the value of services incurred by the service provider in course of providing taxable services, is borne by ser ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... at the demand is on two heads, one is under the head of non-inclusion of value of free supply materials in the transaction value and second, ineligibility of Cenvat credit on the motor vehicles used for the purpose of providing certain site formation and clearance, excavation and earthmoving and demolition service. It is his submission that the Cenvat credit taken Rs. 6.31 crores (appx.) stands re ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... in the case of Karamjit Singh Co. v. CCE, Rajpur [2009 (15) S.T.R. 266 (Tri.-Del.)], the Principal Bench of the Hon ble Tribunal has granted unconditional waiver of pre-deposit of the amounts involved. He would also draw our attention to the judgment of the Hon ble High Court of Madras in the case of Larsen Toubro Ltd. v. UOI [2007 (7) S.T.R. 123 (Mad.)] and a judgment of Hon ble High Court o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nt charged by appellant for the same services rendered by using their own diesel and explosives is more. 5. We have considered the submissions made by both sides and perused the records. As regards the reversal of Cenvat credit, we find that the appellant has already reversed the entire credit taken by them during the proceedings before the adjudicating authority. As regards the amount of Servic ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... service receiver. We find that the decisions of the Hon ble High Court of Madras in the case of Larsen Toubro Ltd. (supra) and of Hon ble High Court of Delhi in the case of Era Infra Engineering Ltd. (supra), prima-facie, cover the issue in favour of the appellant. Accordingly, we hold that the amount of deposit of Rs. 6.31 crores (appx.) already made is enough to hear and dispose off the appea ..... X X X X Extracts X X X X X X X X Extracts X X X X
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