9911796707
TMI Blog2018 (7) TMI 1264X X X X Extracts X X X X X X X X Extracts X X X X ..... The issue herein is recurring in nature - the appellant is entitled to take CENVAT credit on the supplementary invoices in question - Appeal allowed - decided in favor of appellant. X X X X Extracts X X X X X X X X Extracts X X X X ..... bsidiary company of M/s. Coal India Ltd. Subsequently, they had received 98 nos. of supplementary invoices issued by M/s.SECL during the period from 13.03.2013 to 5.3.2014 charging additional amount of excise duty & cess on "stowing charges", "clean energy cess" and "transit fee" in respect of coal earlier supplied by them. They had paid additional amount of duty & cess ₹ 1,62,39,182/- and t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... aid duty earlier and did not include the value of the clearances on stowing charges, clean energy cess and transit fee, MPGATSVA, etc. received from buyers in connection with sale of coal in the transaction value at the time of issuing their original invoices to the noticee, but subsequently, they raised supplementary invoices to the noticee charging above mentioned amounts and charging central ex ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e findings of the impugned order. 7. Having considered the rival contentions of both the sides, we take notice that this Tribunal in connected matter of South Eastern Coalfields Ltd. in Appeal No.52023-52026/2014-DB dated 3.4.2017 vide Final Order No.52723-52726/2017 dated 3.4.2017, taking notice of pendency of similar matter before the Hon'ble Supreme Court in the case of South Eastern Coal Fiel ..... X X X X Extracts X X X X X X X X Extracts X X X X
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