2025 (7) TMI 282

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....ws : 1.1 The appellant is a private limited company engaged in beneficiation of coal which is also known as washing of coal. Coal is used in power generation and the power plants need the coal to be washed before using and the coal get rejected which is known as "reject coal". Therefore, of the total coal which is given to the appellant, some portion goes in to rejects and the rest is washed and returned to the power generation corporation. Washing removes the ash and dust etc., and increases the calorific value of the coal. 1.2 The appellant has entered into agreements with the Power Generating Companies such as Andhra Pradesh Power Development Corporation Ltd. (APPDCL), ACC Ltd. etc. Vide these agreements, it has been agreed that th....

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....nuation to show cause notice dated 30.03.2012, four more show cause notices dated 20.12.2012, 28.04.2014, 15.05.2015 and 19.04.2016 were issued. The present show cause notice, was issued in continuation to the previous show cause notices proposing demand of Rs.8,12,86,451/- for the subsequent period i.e. 2015-16 under Section 73 (1A) of the Act stating that the allegations as raised in the previous show cause notice shall remain the same for the show cause notice. The said proposal has been confirmed vide aforesaid Order-in-Original. Being aggrieved, the appellant is before this Tribunal. 2. We have heard Shri Kunal Agarwal, learned Advocate for the appellant and Shri Anand Narayan, learned Authorized Representative for the department. ....

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....itiated vide statement of demand bearing No. 03/2017-18 dated 16.03.2018 (SCN). The issued involved in the present dispute is non-payment of service tax on income from sale of reject coal. The entire premise for alleging the demand is inclusion of value of reject coal. We observe that this Tribunal vide final order dated 07.11.2024 has already adjudicated the same issue in favour of the appellant. 7. We also observe that the agreement entered into by the appellant with M/s. APPDCL clarifies that during the process of beneficiation of coal, certain coal rejects which shall be generated, would be required to be disposed of in an environment friendly way. The responsibility of such disposal has been cast on the appellant as per clause 3.3 o....