2022 (12) TMI 309

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..... n of the Tribunal in COMMISSIONER OF CENTRAL EXCISE SERVICE TAX VERSUS MAHANADI COALFIELDS LTD. [ 2017 (8) TMI 1625 - CESTAT KOLKATA] , where it was held that In the instant case undisputedly, the appellant has paid the sales tax/vat, when it is so then crushing charges are not leviable. Regarding the payment of sales tax/vat, the Ld. Counsel for the appellant has shown proof to the Ld. Counsel for the Department. HELD THAT:- On perusal of the facts leading to the dispute and the findings in the impugned order, we do find the circumstances to be identical. Appeal allowed.
HON'BLE MR C J MATHEW, MEMBER (TECHNICAL) AND HON'BLE MR AJAY SHARMA, MEMBER (JUDICIAL) Shri H G Dharmadhikari and Ms Lalita Phadke, Advocates for the appellant Shri .....

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..... mask the existence of such activity. 3. The areas covered in these disputes are Umrer, with detailed notice for the period from April 2012 to June 2012 as well as from July 2012 to March 2013 for ₹ 3,36,98,133, Majri for the period from April 2014 to March 2015 for ₹ 3,34,52,617, Wani with five statements of demand for ₹ 9,42,60,678, Nagpur for ₹3,99,74,703, Chandrapur for ₹ 2,63,43,672 and Ballapur for ₹4,72,80,056 4. We have heard Learned Counsel for appellant and Learned Authorized Representative. It is the main contention on behalf of appellant that the issue is covered by the decision of the Tribunal in Commissioner of Central Excise & Service Tax v. Mahanadi Coalfields Ltd [final order no. 76585/2 .....

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..... nt of sales tax/vat, the Ld. Counsel for the appellant has shown proof to the Ld. Counsel for the Department. 6. By following the ratio laid down by the Hon'ble Supreme Court, we find no reason to sustain the impugned order.' 5. A number of decisions thereafter have followed this order of the Tribunal among which are South Eastern Coalfields Ltd v. Commissioner of Central Excise & Service Tax, Raipur [final order no. 50878/2018 dated 22nd February 2018 disposing off service tax appeal no. 54276 of 2014 against order-in-original no. COMMISSIONER/RPR/ST/30/2014 dated 15th May 2014 of Commissioner of Central Excise & Service Tax, Raipur] and Northern Coalfields Ltd and another v. Commissioner of Central Excise & Service Tax, Bhopal [final o .....

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