TaxTMI 
TaxTMI 
2016 (11) TMI 867
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....t Orders-in-Original No. 15-18/COMM/NOIDA/2010-11 & 39/COMMISSIONER/NOIDA/2012-13 dated 21/12/2010 & 16/11/2012 respectively passed by Commissioner of Central Excise & Customs, Noida. 2. Appeal No. E/701/2011 was allowed to be heard for early hearing through Misc. Order No. 70387/2016 dated 19/08/2016, wherein it was also ordered to tag Appeal No. E/55880/2013. Therefore, both the appeals are heard and being decided together. As a result MISC Application No. E/MISC/70405/2016 for early hearing of Appeal No. E/55880/2013 became infructuous and same is disposed as infructuous. 3. The appellants were engaged in the manufacture of Electronics & Electrical goods such as Computer Monitor, Refrigerator, Colour Television Sets, Washing Machin....
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....cover Service tax credit of Rs. 66,98,367/- under the same provision of Rule 14 of Cenvat Credit Rules, 2004. Subsequently, for the period from November, 2009 to September, 2010 a Show Cause Notice on similar line was issued on 10/11/2010 proposing recovery of Service tax credit of Rs. 70,05,198/-. The above stated four Show Cause Notices were adjudicated through Order-in-Original No.15-18/COMM/NOIDA/2010-11 dated 21/12/2010. The Original Authority has held that neither the services rendered by ASCs to the customers falls under the ambit of the definition of input service nor it was received by M/s Samsung India Electronics Pvt. Ltd. i.e. appellant and used or in relation to the manufacture or clearance of final product and, therefore, the ....
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.... submitted that it was held by this Tribunal in the case of Videocon Industries Ltd. Versus Commissioner of Central Excise, Aurangabad reported at 2016 (335) E.L.T. 778 (Tri. Mumbai) that since MRP includes warranty charges/warranty charges cannot be excluded from retail sale price for determination of assessable value over and above abatement made admissible through Notification issued under Sub-section 2 of Section 4A of Central Excise Act, 1944. He has further argued that definition of transaction value which is basis for valuation under Section 4 of Central Excise Act, 1944 with effect from 01/07/2000 provides that the amount charged for warranty is included in the price actually paid or payable for the goods sold and such price c....
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....A/388-389/2012-WZB/C-I(CSTB), dated 02/05/2012 in Appeal No. ST/43/2009 & E/1742/2010-Mumbai in the case of Commissioner of Central Excise, Nashik Versus Mahindra & Mahindra Ltd. reported at 2012 (28) S.T.R. 382 (Tri. Mumbai) wherein it has been held at Para 5.1 as follows:- 5.1 The first issue by the learned A.R. is that after sales service of the vehicle is not an input service on the ground that the service has been availed after sale of the vehicle and expenses incurred towards manufacture of the vehicle are entitled for input service credit. We have gone through the Section 4(3) of the Central Excise Act, 1944 which deals with the issue as hereinunder:- (d) transaction value means the price actually paid or paya....