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Case Law Details

Case Name : MSPL Ltd Vs Commissioner of Central Excise and Customs (CESTAT Bangalore)
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MSPL Ltd Vs Commissioner of Central Excise and Customs (CESTAT Bangalore)

Briefly stated the facts of the case are that the appellants are engaged in mining and sale/export of iron ore and are registered with service tax department. The appellants have availed ‘own your wagon scheme’ introduced by Indian Railways by purchasing and leasing out six rakes of railway wagons under agreements dated 23.2007 and 8.3.2007 to M/s. South Western Railway, Hubli; the dry leaves of wagons was initially for a primary period of 10 years

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