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TMI Blog2018 (12) TMI 17X X X X Extracts X X X X X X X X Extracts X X X X ..... having not re-classified the services, they cannot now turn around and say that the services rendered by the appellant could not fall under the category of cargo handling services for denying for availment of legitimate Cenvat Credit of Central Excise duty paid on tippers - credit allowed. Valuation - includibility - inclusion of value of free supplies of explosives and diesel in assessable value - period November, 2006 to September, 2008 - Held that:- The matter is settled by the Apex Court in the case of Union of India vs. Intercontinental Consultants & Technocrats Pvt Ltd [2018 (3) TMI 357 - SUPREME COURT OF INDIA] where it was held that only with effect from May 14, 2015, by virtue of provisions of Section 67 itself, such reimbursab ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ing that value of free supplies of diesel and explosives is not to be included and on the Cenvat Credit of motor vehicles it was their submission that they had paid service tax on the services under the category of site formation services and cargo handling services. Adjudicating Authority after following due process of law did not agree with the contentions raised and confirmed the demands along with interest and also imposed penalties. These orders are in appeal before us. 3. Learned Chartered Accountant submits that on the issue of inclusion of the value of explosives and diesel supplied free by SCCL, the matter is settled by the Apex Court in the case of Union of India vs. Intercontinental Consultants Technocrats Pvt Ltd [2018 (10) ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... . We reproduce Para 31 from the judgment of Apex Court in the case of Intercontinental Consultants Technocrats Ltd (supra). 31 . In the aforesaid appeals, the issue is as to whether the value of free supplies of diesel and explosives in respect of the service of Site Formation and Clearance Service can be included for the purpose of assessment to service tax under Section 67 of the Act. These assessees had not availed the benefit of aforesaid Notifications Nos. 15/2004 and 4/2005. Therefore, the issue has to be adjudged simply by referring to Section 67 of the Act. We have already held above that the value of such material which is supplied free by the service recipient cannot be treated as gross amount charged and that is not ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... say that the services rendered by the appellant could not fall under the category of cargo handling services for denying for availment of legitimate Cenvat Credit of Central Excise duty paid on tippers. We find that the ratio of the decision of the Tribunal in the case of Vikas Metalliks Energy Ltd (supra) and upheld by the Hon ble High Court of Chhattisgarh, also the order of the Tribunal in the case of Soumya Mining Ltd (supra) is on the very same issue, which is in favour of appellant herein. Respectfully, following the same, we hold that the impugned order to that extent is also unsustainable and appellant is eligible for availment of Cenvat Credit on tippers. 9. In view of the foregoing, appeals stand allowed with consequential re ..... X X X X Extracts X X X X X X X X Extracts X X X X
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