R. Banumathi, CJ.

The writ petitions relate to the dispute between the writ petitioners, who are contractors and Bharat Coking Coal Limited (in short “BCCL”) in respect of reimbursement of Service Tax as per Clause 11(vii) of Contract Agreement and Clause 13 of the Work Order. In the writ petitions, the petitioners seek for a direction for quashing of the Corrigendum/Amendment dated 2.3.2012 and also letter dated 4.1.2013 and also seek for a direction that the reimbursement of Service Tax has to be done by the service receipt, irrespective of any adjustment availed by way of CENVAT credit by the petitioners/contractors. Since common issues are involved in all these writ petitions, they were heard together and are being disposed of by this common order.

2. The petitioners are engaged in providing services of “Hiring of HEMM (Heavy Earth-Moving Machinery) for removal of Over Burden, Extraction and Transportation of Coal”. The respondent-BCCL is a Public Limited Company, as Public Sector Undertaking and engaged in mining of coal and other mining activities. The BCCL floated various Notices inviting Tender (in short, “NIT”) from time to time for removal of Over Burden, Extractio