2024 (11) TMI 720

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....HNICAL) S/Shri B.L. Narsimhan, Rahul Tangri, Deepro Sen & Shovit Betal, all Advocates for the Appellant (s) Shri S. Dikshit, Authorized Representative for the Revenue ORDER The appellant is in appeal against the impugned order wherein the refund claim was rejected by the Ld. Commissioner(Appeals) holding that the refund claim is barred by limitation. 2. The facts of the case are tha....

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...., which governs valuation of services, was under the impression that for the service of coal washing, both cash and kind component has to be taken into account to determine the value and accordingly, service tax needs to be discharged on it. Accordingly, the appellant added the actual sale value of coal rejects over and above the beneficiation charges and paid service tax on it by classifying the ....

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....nt is barred by limitation. Against the said order, the appellant is before us. 3. The Ld. Counsel for the appellant submitted that the issue has already been settled by this Tribunal in the case of Earth Minerals Company Limited vs. Commissioner of Central Excise, Customs & Service Tax, Bhubaneswar-II vide Final Order No.76351/2024 dated 09.05.2024, wherein it has been held that on the sale of....

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.... pay service tax. The said view has been taken by this Tribunal in the case of Earth Minerals Company Limited (supra), wherein this Tribunal has observed as under:- "10.2 As per clause 8 of the agreement between the appellant and service recipient, the coal rejects shall be the property of the appellant and he is entitled to dispose of the said coal rejects and the value of the said coal ....