2017 (7) TMI 946

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....s (Rep. by Sh. Amresh Jain, DR), For the Respondent ORDER Per: B. Ravichandran The present appeal is filed by the assessee-Appellants against the order-in-original no.06/2012/ST/JPR-II dated 30.01.2012 passed by the Commissioner of Central Excise, Jaipur. 2. The assessee-Appellants are engaged in the manufacture of machinery and machinery parts liable to Central Excise Duty. They we....

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....f the Act. 4. The learned counsel for the assessee-Appellants submits that, insofar as the issue relating to non-includibility of free supplied items in the gross value for the purpose of availing abatement, while calculating the tax liability has been settled by the Tribunal in the case of Bhayana Builders Pvt. Ltd. Vs Commissioner, 2013 (32) STR 49 (Tri-LB). The said ratio has been followed b....

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....e are in agreement with the submission made by the assessee-Appellants relying on the said case law applicable to the facts of the present case in Bhayana Builders Pvt. Ltd. (supra) wherein the Larger Bench of the Tribunal held that the items supplied free of cost by the recipient of service have no relevance to consider the gross valuation of the taxable service for the purpose of Notification No....

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..... However, we note that the appellants have reversed the whole of the cenvat credit availed during the material time along with applicable interest. We also note that the cenvat credit availed was recorded in the original order but at that time, reversal was not made by the appellant. They have made the reversal of availed credit along with applicable interest on 20.09.2013. Following the ratio of....