2019 (3) TMI 766

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.....P. Damle, Assistant Commissioner (AR) ORDER Per: P. Anjani Kumar The Appellants, M/s International Combustion India Ltd, Nagpur are engaged in the manufacture of machinery and parts thereof falling under the heading 847410 of the Schedule of Central Excise tariff Act (CETA) 1985. The Appellants also undertake service of repair and maintenance of the machines to those buyers who opt for it. ....

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....ishing is done free of cost i.e. the spares are replaced and no amount is charged from customers and no service charge is recovered. However, excise duty is paid on the parts used in the repairs. In case the goods are returned beyond the guarantee/ warranty period when the refurbishing is done on chargeable basis. The charges are only for the cost of the replaced/ damaged parts. In such cases also....

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....Kiran Motors Vs. CCE, Vadodra, 2009 (16) STR 74. (ii) Hindustan Auto House Pvt. Ltd Vs. CCE, 2009 (13) STR 190 (iii) AVG Motors Ltd. Vs. CCE, 2008) STR 20 (iv) ASL Motors Pvt. Ltd. Vs. CCE, 2009 (9) STR 356 3. The Learned Authorised Representative has reiterated the findings of the order-in-appeal and order-in-original and sought to rely upon the case of Bata India Ltd. Vs. CCE and ST, Delhi 2....

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.... in repair and refurbishing on going through sample invoices it appears that the contention of the Appellant is correct. Though the service is rendered no remuneration for such repair and maintenance service is charged/ received by the Appellants. In the absence of consideration for the service rendered it cannot be argued that the Appellants are liable to pay service tax on such services provided....