9911796707
TMI Blog2024 (10) TMI 1177X X X X Extracts X X X X X X X X Extracts X X X X ..... m July 2008 to November 2011 and from December 2011 to January 2013. The said decision, having examined the contentions as well as decision of the Tribunal in MAHANAGAR GAS LIMITED VERSUS CCE, MUMBAI - V [ 2016 (9) TMI 782 - CESTAT MUMBAI] , held that ' money value of the facilities, treated as equivalent to trade discount , be added back to the transaction value. These fall under different provisions of the Rules supra and the lower authorities have not amplified the lack, and remedy, which was sought to be invoked.' There are no merit in the impugned order which is set aside to allow the appeals. - MR C J MATHEW, MEMBER (TECHNICAL) AND MR AJAY SHARMA, MEMBER (JUDICIAL) Shri Siddharth Sriram, Advocate for the appellant Shri C Vin ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... al order no. 85260-85261/2024 dated 5th March 2024] of the Tribunal in appeal [excise appeal no. 89470 89471 of 2013] challenging order [order-in-appeal no: SK/227 228/M-II/2013-14 dated 27th August 2013] of Commissioner of Central Excise (Appeals) II, Mumbai. On a perusal of the said decision, we find that the issue is identical and relates to the period from July 2008 to November 2011 and from December 2011 to January 2013. The said decision, having examined the contentions as well as decision of the Tribunal in Mahanagar Gas Ltd v. Commissioner of Central Excise, Mumbai-V [2017 (348) ELT 175 (Tri-Mumbai)], held that 6. Moreover, the issue was considered by the Tribunal in their own case on sale effected to oil marketing companies (OMC) a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ening reading, closing reading, total reading and total quantity supplied. Such joint-tickets are also signed by both parties, i.e. appellants and OMCs. Thereafter, the appellants are raising tax invoices upon OMCs on monthly basis with specific business days within which payment has to be made by OMCs and for any delay in payment, interest is also payable by OMCs. The appellants have paid VAT/sales tax on their sale of CNG to OMCs, as evidenced from the invoices. Further, sales invoices of OMCs for resale of CNG to ultimate buyers, VAT/sales tax is paid by them on their sales price. In nutshell, the appellants are paying VAT on its sales price to OMCs and OMCs are also paying VAT on their sales price to their customers. This clearly eviden ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... and the price charged in those bills/invoices/cash memos are the retail sales price or maximum recommended price determined by MGL, from time to time. In a true sense, the customers/vehicle users at the outlets of PPs are buying CNG from MGL, through the PPs. The privity of contract is between MGL and those buyers and those sales are directly recorded in the Books of Account of MGL and not in the Books of PPs, as there is no sale and purchase of CNG by PPs and PPs act only as an agent of MGL on commission basis. The entire sales proceeds are remitted by PPs to MGL on daily basis. The contracts between MGL and PPs are that of principal and agent as the PPs are merely service providers and not buyers of CNG from MGL. Their obligation under t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... learly understood that this agreement is on principal-to-principal basis and MGL shall not be liable for any of the acts of omission/commission of OMCs. We also find from record that when CNG is supplied by MGL through PPs, there is no sale between MGL and PPs, as the sale takes place between MGL and the ultimate customers/vehicle users and the PPs act as agents of MGL; that the PPs were/are issuing cash memos/invoices/bills of MGL, when they supply CNG to customers/vehicle owners; that the PPs are acting as agents of MGL, for which they get specified service charges and the PPs are paying service tax on such amount; that, in contrast, as far as OMCs are concerned, sale of CNG takes place between MGL and OMCs at OMCs outlets and OMCs issue ..... X X X X Extracts X X X X X X X X Extracts X X X X
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