reported in 2014-TIOL-1114-CESTAT-MUM, in the cases of BPCL & HPCL, has held that since BPCL/HPCL themselves are buying the goods ... charging VAT/sales tax while selling the CNG to BPCL/HPCL and BPCL/HPCL are also paying VAT/sales tax on the entire value, including
Counsel Ms. Asmita Nayak submits that the appellant had agreement with BPCL for storage of lubricants of that concern. There was no clearing activity carried ... relied upon page No.17 to show that the agreement was between BPCL and the appellant. She submits that even though payments were linked
These appeals have been filed by M/s Bharat Petroleum Corporation
Limited (BPCL), Mumbai Refinery, Mahul, Mumbai and S/Shri H.S.
Paranjape, General Manager ... Iyer, Senior Manager (Excise), all of
them are employees of BPCL (herein after, referred together as 'the
appellants'), assailing Order-in-Original
These appeals have been filed by M/s Bharat Petroleum Corporation
Limited (BPCL), Mumbai Refinery, Mahul, Mumbai and S/Shri H.S.
Paranjape, General Manager ... Iyer, Senior Manager (Excise), all of
them are employees of BPCL (herein after, referred together as 'the
appellants'), assailing Order-in-Original
These appeals have been filed by M/s Bharat Petroleum Corporation
Limited (BPCL), Mumbai Refinery, Mahul, Mumbai and S/Shri H.S.
Paranjape, General Manager ... Iyer, Senior Manager (Excise), all of
them are employees of BPCL (herein after, referred together as 'the
appellants'), assailing Order-in-Original
These appeals have been filed by M/s Bharat Petroleum Corporation
Limited (BPCL), Mumbai Refinery, Mahul, Mumbai and S/Shri H.S.
Paranjape, General Manager ... Iyer, Senior Manager (Excise), all of
them are employees of BPCL (herein after, referred together as 'the
appellants'), assailing Order-in-Original
barrels for Hindustan Petroleum
Corporation Ltd. (HPCL) and Bharat Petroleum
Corporation Ltd. (BPCL) on job work basis for which
HPCL and BPCL raised the purchase ... 2009,85606/2016
against such job work. HPCL and BPCL supplied the
duty paid CRS sheets to the appellant, on which they
have availed Cenvat
submitted that the appellant had an agreement
with M/s. BPCL in the Year 1983 for a period of 30 years vide which
6500 SQMTSs ... carried out by the officials of
appellant as well as M/s. BPCL it was noticed that the actual area
occupied by M/s. BPCL
Undertaking (PSU) and is a subsidiary of Bharat Petroleum
Corporation Limited ('BPCL'), another PSU. During the relevant
period ... IOCL, IBP,
HPCL and the Appellant's holding company, i.e., BPCL. Such
customers of the Appellant affected subsequent retail sales. The
Appellant discharged
company operated CNG filled
station (COCO)] and also through bulk buyers like BPCL and
HPCL for sell to their petrol pumps.
2.3 The clearance ... find that the appellants are selling the goods to M/S
HPCL/BPCL (a public Limited Co) under an agreement
dated 06.11.2009 and 23.03.2009 respectively
