https://www.taxtmi.com/caselaws?id=341583 The Tribunal held that charges for servicing machines, operator training, and plant layout assistance were not linked to the sale of specific machines but constituted independent activities. As the services were for machines sold years ago and subject to separate service tax, they should not be included in the assessable value for excise duty. The Tribunal noted previous similar appeals allowed by the Commissioner without challenge, deeming the demand unsustainable. Consequently, the impugned order was set aside, and the appeal was allowed. en-us Wed, 08 Mar 2017 00:00:00 +0530 Mon, 13 Nov 2017 16:26:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=341583 The Tribunal held that charges for servicing machines, operator training, and plant layout assistance were not linked to the sale of specific machines but constituted independent activities. As the services were for machines sold years ago and subject to separate service tax, they should not be included in the assessable value for excise duty. The Tribunal noted previous similar appeals allowed by the Commissioner without challenge, deeming the demand unsustainable. Consequently, the impugned order was set aside, and the appeal was allowed. Case-Laws Central Excise Wed, 08 Mar 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=341583