2018 (5) TMI 1226

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.... 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/ST/31/2014 dated 14.7.2014. 2. Brief facts of the case are that the appellants are engaged in crushing of iron ore lumps supplied by various customers, on job c....

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....d be added in the consideration for tax purposes. In other words, it is felt by Revenue that apart from the crushing charges received by the appellant, the value of recovered iron ore fines lying with the appellant, is also to be added in the value for service tax purposes. Proceedings were initiated against the appellant which resulted in the impugned order. Being aggrieved, the appellant has fil....

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.... during the course of such crushing, available with the appellant. The crushing charges are fixed per M.T. of iron ore lumps received by the appellant for crushing. The percentage of ground loss is also mentioned in the work order of the customer. The required fineness of the crushed product is also indicated in the work order. We have perused some of the work orders. The ground loss in these work....

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....rty is aware of the exact quantum of loss or possible accrual of iron ore fines for the appellant. In other words, the contingency of emergence of iron ore 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 appell....