2016 (3) TMI 1051

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.... For the Appellants : Shri B L Narasimhan & Shri S C Kamra, Advs For the Respondent : Shri Raj Kumar Maji (Asst Commissioner) AR ORDER Per H K Thakur This stay application has been filed by the appellant against Order-in-Original No. 01/Commissioner/NOIDA/2013-14 dated-12.04.2013 under which a demand of Rs. 7,15,04,131/- has been confirmed against the appellant alongwith interest and ....

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....be charged under which Business Support services. That appellant is procuring space on advance payments and subsequently gave the same to prospective exporters for consideration. That any profit earned on account of the activity relating to ocean freight cannot be considered as providing of a service. Ld. Advocate replied upon the following case laws /stay orders in support of his arguments: (i....

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....i) 3. Shri Rankumar Maji, A.C. (A.R.) appearing on behalf of the Revenue made the bench go through internal pages 25 & 26 of the Order-in-Original passed by Adjudicating authority to argue that the excess in the name of ocean freight is not the re-imbursement of freight later recovered from the prospective exporters and that the excess amount so collected has to be treated as a consideration fo....

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....lied upon case laws, appellant has made out a prima facie case for complete waiver of demands of Rs. 7,15,04,131/- with respect to taxability on ocean freight for exports. 4.1 Regarding demand of CENVAT Credit, applicant has already paid an amount of Rs. 32.72 Lakh through challan and reversal of CENVAT Credit and is also agitating the issues on merits. 5. In view of the above payments made ....