TaxTMI 
TaxTMI 
2018 (2) TMI 126
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.... R. Subramaniyan, AC (AR) ORDER Per: Bench The facts of the matter are that the appellants M/s. Strategic Engineering P. Ltd., [hereinafter referred to as "SEPL"] were engaged in manufacture of composite pipes made of fibre glass and resin, classifiable under Chapter 70 of the First Schedule to the Central Excise tariff Act, 1985. 2. The appellants collected Rs. 6,20,400/- from M/s. BSES & Ors....
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....f the appellants, learned advocate Shri A. Sivaranjini contends that the supply of design and drawing to M/s. BSES and Ors., was a pre-qualification required by some customers to evaluate the design capability of the appellants, which preceded actual production of the pipes. In the instant case, the appellants had to use sophisticated, expensive software to prepare the design, drawing and calculat....
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.... 6. Heard both sides and we have gone through the records. 7. Discernably, the design and drawing charges collected by the appellants were only in respect of GR pipes which they subsequently sold to M/s. BSES. This being so, notwithstanding the protestations of the appellants, we find a direct nexus between the said charges collected and the pipes sold to M/S. BSES. The definition of transaction....