TMI Blog2015 (10) TMI 1998X X X X Extracts X X X X X X X X Extracts X X X X ..... d settled the issue - it is prudent to remit the case to the adjudicating authority for deciding the issue of abatement of value of the materials supplied and applicability of Notification No.12/2003-ST dated 20.6.2003 afresh. Consequently, the impugned orders are set aside and the matter is remitted to the ld. adjudicating authority - Matter remanded back - Decided in favour of assessee. - Appeal Nos. ST-241/12, 382-384/10 & 71028/13 - - - Dated:- 12-3-2015 - D M Misra, Member (J) And I P Lal, Member (T),JJ. For the Appellant : Shri Gopal Agarwal, CA For the Respondent : Shri S Sharma, Commr.(AR) ORDER Per: D M Misra: 1. These Appeals are filed against respective Order-in-Originals passed by the Commissioner of Ce ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... g that the Applicant had not sold the materials supplied along with services since no applicable VAT was paid to the state government, therefore the claim of abatement for sale of such materials under Notification No.12/2003-ST dated 20.06.2003 cannot be allowed. Consequently, the value of the materials was included in the gross receipts shown in the respective invoices. The ld. C.A. further submitted that the dispute about the chargeability of local sales tax, VAT on the supplied material went up to Supreme Court and the Supreme Court by its order recording the minutes of discussion between the respective state governments and appellant by its final order dated 12.11.2013 disposed of the SLP. Pursuant to the said order the appellant had af ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the Appellant, the matter went up to Hon'ble Supreme Court and after the intervention of the Hon'ble Supreme Court, the disputed parties, namely the appellant and the respective state governments had settled the issue. The ld. C.A. placed before us the copy of the settlement order dated 25.10.2014 passed by the Commissioner of Commercial Taxes, Odisha and submitted that pursuant to the said settlement, the Appellant had paid sales tax/VAT on the supplied material. In view of these developments, we are of the view that it is prudent to remit the case to the adjudicating authority for deciding the issue of abatement of value of the materials supplied and applicability of Notification No.12/2003-ST dated 20.6.2003 afresh. Consequently ..... X X X X Extracts X X X X X X X X Extracts X X X X
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