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TMI Blog2016 (3) TMI 1051X X X X Extracts X X X X X X X X Extracts X X X X ..... arasimhan & 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 also imposed penalties under Section 77 & ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ces. 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) Agility Logistics Pvt. Ltd. Vs. Commissioner ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... alf 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 for providing Business Support services. Learned A.R. thus ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ase 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 by the appellant are considered as sufficient deposits for gran ..... X X X X Extracts X X X X X X X X Extracts X X X X
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