2019 (12) TMI 1018

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... MEMBER (TECHNICAL) Absent on Call for Appellant Shri Rajeev Ranjan, Authorized Representative for Respondent ORDER ARCHANA WADHWA On matter being called neither anybody appeared nor is there any adjournment request. Accordingly, we have heard learned A.R. appearing for the Revenue and have gone through the impugned order. 2. As per facts on record, appellant was a registered Ser....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... As such if the value of material is excluded from the gross value, they have correctly paid the Service Tax of the service element. 4. The said plea of the appellant was not considered by the Original Adjudicating Authority, who confirmed the demand alongwith confirmation of interest and imposition of penalty. On appeal, the Commissioner (Appeals) referred to various decisions and accepted the....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....med the demand. 6. We find that the issue is no more res-integra. The Hon'ble Allahabad High Court in the case of Commissioner of Central Excise, Lucknow vs. Mahendra Engineering Ltd. has held as under:- "Valuation (Service Tax)- Abatement of cost of material replaced for repair of transformer as stipulated under Notification No.12/2003-S.T. is admissible- In the invoices issued by ass....