2018 (8) TMI 1742

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....ant Sindhwani, C.A. - for the appellants. Shri Amresh Jain, Authorized Representative (DR) - for the Respondent. ORDER C.L. Mahar :- In this case, the appellant is engaged in production of coal from its various mines and sells the same on payment of Sales Tax/ VAT. As per the requirement of the customers, the appellant also provides the activities of bringing down the sizes of the mined coal....

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....elf and not to the buyer because buyer is being charged on per tonnage basis as per coals forms and sizes. We also feel that the present appeals are squarely covered by the decision of this Tribunal in the case of Commr. Of Central Excise & Service Tax, BBSR-I Vs. Mahanadi Coal Fields Ltd. vide Final Order No. 76585/2017 dated 21.08.2017. On perusal of the said order, we find that in the similar s....