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M/s Hindustan Petroleum Corporation Ltd. Versus Commissioner of Central Excise, Delhi-III

2015 (9) TMI 1092 - CESTAT NEW DELHI

Waiver of pre deposit - Business Auxiliary Service - marketing or sale of goods belonging to IGL - Held that:- Prima facie, in view of stipulation in clause 13.2.3, it appears that there is no sale of natural gas or CNG to the appellant and sale of CNG the retail customers is by IGL itself without an intermediary transfer of property in CNG in favour of the applicant. If that be prima facie the position emanating from the agreement, between the applicant and IGL, the activity of the appellant in .....

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of the assessed liability along with proportionate interest by the applicant - Partial stay granted. - Application No. ST/STAY/59890/2013-CU[DB], Appeal No. ST/59270/2013-CU[DB] - Stay Order No. SO/52580/2015-CU(DB) - Dated:- 14-7-2015 - G Raghuram, President And R. K. Singh, Member (T), JJ. For the Appellant : Shri B Lakshmi Narasimhan, Adv For the Respondent : Shri Amresh Jain, DR ORDER Per G Raghuram The Stay Application seeks waiver of pre-deposit and stay of further proceedings pursuant to .....

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cluding the agreement in issue dated 11.10.2012, whereby IGL supplies natural gas through its pipe lines upto a "limit point" at the applicant's retail outlets; IGL establishes and maintains its equipment at such retail outlets for compressing natural gas into CNG, which is then vended to retail customers. 4. While Revenue proceeded on the basis that both natural gas and CNG continue to be the property of IGL and is vended to retail customers while in the ownership of IGL; applican .....

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to have provided any service to IGL on the sale of its own goods. The dispute therefore is essentially centered on the nature of the transaction and whether has occurred a transfer of property in natural gas or CNG, in favour of the applicant from IGL, before CNG is sold to retail customers. 6. Substantially, similar agreements, as the agreement between the applicant herein and owners of natural gas/CNG were considered by this Tribunal in Bharat Petroleum Corporation Ltd. Vs. CST, Mumbai - ST/77 .....

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the terms of agreement between the retail petroleum outlet, the appellant therein and MGL in sufficient detail and proceeded on an assumption that there was an anterior sale of CNG to the appellant therein. This judgement was followed in the Interim Order in Indian Oil Corporation Ltd. (supra), dated 09.02.2015. It requires to be noticed that the Interim Order after recording details of the order impugned therein and pleas of respective parties, extracted the agreement between the applicant her .....

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interim relief. 8. In absence of examination and analysis of the transactional document, viz., the relevant agreement between the applicant and the IGL, the supplier of natural gas/CNG, the conclusions recorded in the above judgement/order cannot prima facie be considered as laying down a ratio which operates as a precedent in a later case. 9. The agreement dated 31.10.2007 between the applicant herein and IGL specifies the transaction and reciprocal obligations in issue and between the contrac .....

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nsactions to justify an inference whether there occurs a sale of natural gas or CNG from IGL to the applicant. Clause 4 of the agreement enumerates obligations of the applicant under the contract. Clause 5 stipulates entitlement of IGL to install compression equipment at the applicant's site and that the equipment continues to be absolute property of IGL. Clause 6 of the agreement sets out other obligations of the applicant, which are not relevant to the issue presented before us. 10. Clause .....

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