https://www.taxtmi.com/caselaws?id=257449 Valves supplied during repair and maintenance of gas cylinders were disputed as to whether their value formed part of the taxable service value. The assessee claimed the valves were separately sold and VAT or sales tax had been paid, but the invoices did not conclusively establish such payment. The Tribunal also noted that, if the valves were treated as cleared during service provision, reversal of CENVAT credit could arise as inputs cleared as such under the CENVAT Credit Rules, 2004. Because the factual record on VAT or sales tax payment required verification, the matter was remanded for de novo adjudication and fresh consideration after granting the assessee a hearing. en-us Tue, 08 Jul 2014 00:00:00 +0530 Wed, 07 Jan 2015 10:45:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=257449 Valves supplied during repair and maintenance of gas cylinders were disputed as to whether their value formed part of the taxable service value. The assessee claimed the valves were separately sold and VAT or sales tax had been paid, but the invoices did not conclusively establish such payment. The Tribunal also noted that, if the valves were treated as cleared during service provision, reversal of CENVAT credit could arise as inputs cleared as such under the CENVAT Credit Rules, 2004. Because the factual record on VAT or sales tax payment required verification, the matter was remanded for de novo adjudication and fresh consideration after granting the assessee a hearing. Case-Laws Central Excise Tue, 08 Jul 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=257449