TMI Blog2018 (5) TMI 1226X X X X Extracts X X X X X X X X Extracts X X X X ..... re 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. - Service Tax Appeal No. 55283 of 2014 - ST/A/51673/2018-CU[DB] - Dated:- 19-4-2018 - Mr. Justice (Dr.) Satish Chandra, President And Mr. V. Padmanabhan, Member (Technical) Shri K Krishanmohan Menon, Advocate for the Appellants Shri G R Singh, AR for the Respondent Per: Justice (Dr.) Satish Chandra: The present appeal is filed by the appellant against the Order-in- Original No. Commissioner/ RPR/S ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... and gone through the material available on record. 4. After hearing both the parties and on perusal of material available on record, it appears that identical issue has came up before the Tribunal in assessee s own case vide Final Order No. 53209/2017 dated 12.5.2017 where it was observed that:- 5. We have heard both the sides and perused the appeal records. The point of dispute is the valuation of taxable service rendered by the appellant. Admittedly, the appellants are discharging service tax on the crushing charges they received from the customers. The dispute is relating to additional consideration in the form of iron ore fines emerging during the course of such crushing, available with the appellant. The crushing charges are ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e appellant. Here, it is relevant to note that the crushing charges are identical in respect of work orders, where no losses agreed upon and the fines are to be returned to the supplier. This indicates that the emergence of iron ore fines within the permissible percentage of loss has not directly influenced the crushing charges agreed upon between the customer and the appellant. The Revenue has no evidence to support the allegation that the value of iron ore fines likely to emerge during the crushing operation have impacted the crushing charges and, as such, are to be considered as additional consideration for taxable service. In the absence of any indication to that effect, we are not in agreement with the proposal that there is a non-mone ..... X X X X Extracts X X X X X X X X Extracts X X X X
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