2016 (10) TMI 447

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.... for Appellant Shri Rajeev Ranjan, Joint Commissioner (AR),  for Respondent ORDER This appeal is filed by M/s T.T.L. Ltd. against the Order-in-Original No. 18/Comm./GZB/2007 dated 29/03/2007.  2.  The issue in this appeal is whether the appellants, who have cleared their products and also rendered the commissioning and installation services vide separate contract and/or ....

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....ion Voucher issued by the board, meters are issued by the board to the appellant for installation commissioning of the same as per requirement. SCN dated 17.11.2005 was issued as it appeared to Revenue that installation and commissioning charges received from the board is includible in the assessable value and accordingly, the Excise Duty have not been made. The appellant contested the show cause ....

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....certain case, Central Excise Duty is leviable then no Service Tax is chargeable or vice-versa. 4.  Being aggrieved through the order of the Ld. Commissioner, the appellant is before this Tribunal. 5.  The learned Counsel stated that the issue is no longer res-integra and facts are squarely covered by the Ruling of the Hon'ble Supreme Court in the case of CCE, Mumbai Vs Official Liq....

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....held that inclusion of installation erection and commissioning charges for equipment installed at customer's premises, cannot be added/included in the assessable value. Further, obvious conclusion on reading of Section 4 of the Central Excise Act, 1944 is transaction value, is to be arrived at the time of clearance of the goods from the factory. All expenses which are incurred post clearance in re....