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M/s Godawari Power & Ispat Ltd. Versus CCE & ST, Raipur

2016 (4) TMI 779 - CESTAT NEW DELHI

Waiver of pre-deposit - Crushing of iron ore for various customers in terms of contracts - Held that:- the applicant is prima facie having a strong case against the impugned order. The ground loss as fixed in the contract is with reference to the cru .....

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ixed in the contract. In the absence of evidence to suggest that the crushing charges are influenced by other consideration like reduction in ground loss, we prima facie find the applicant is having a strong arguable case in their favour. Considering .....

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11-4-2016 - MS. ARCHANA WADHWA, MEMBER (JUDICIAL) AND SHRI B. RAVICHANDRAN, MEMBER (TECHNICAL) For the Petitioner : Shri Krishnamohan K. Menon, Advocate For the Respondent : Shri Ranjan Khanna, Authorized Representative (DR) ORDER PER. B. RAVICHANDR .....

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d both the sides. It is the case of the applicant that the present confirmation of service tax is only on the ground that the crushing charges they collect from the customers do not truly reflected the value of service rendered by them. They are enga .....

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te in the present case revolves around the includability of the value of iron ore fines (self-generated) arising in the course of crushing the lumps in the gross value for service tax. The case of the Revenue is that since these fines are shown as re .....

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3 of the Service Tax Valuation Rules (STVR) to confirm that the recovered loss is an additional consideration which should be taken to arrive at the gross value of taxable service. 3. The learned Counsel for the applicant has taken us through the ter .....

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he 3% the reduction in loss results in some portion of fines accruing as a benefit to the applicant. It is his contention that this has nothing to do with the service value which is pre-fixed as per the contract. The percentage of the loss also is pr .....

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to show that the reduction in ground loss and consequent gain in the form of fines cannot be added to the pre-fixed consideration for the purpose of service tax liability. He also contended that all the details are captured in the records and the qu .....

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