2020 (1) TMI 668

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....L. Patra, Assistant Commissioner (Authorized Representative) for the Respondent ORDER RAMESH NAIR The facts of the case are that the appellant are engaged in manufacture of DG set. After supply of DG set they are also carrying out installation commissioning of the DG set at the site of the customer. During installation/ commissioning they carried out the test of DG set for which they are ....

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....Mysore Vs. TVS Motors Co. Ltd. He also placed reliance decision on the following judgment; • Veena industries Ltd. Vs. CCE & ST, Vapi -2016 (42) S.T.R. 299 (Tri. Ahmd.) • Laxmi Udyog Oil Field Equipment Pvt. Ltd. Vs CCE, Jaipur-II-2017- TIOL-3996-CESTAT-DEL. 3. He also submits that the activity of installation and testing of DG set at the site of the customer is the su....

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....f testing of DG set at the site of the customer and the use of diesel is not part and partial of sale of DG set. It is an independent activity of service therefore the cost of diesel which was recovered by the appellant from the customer as reimbursement for the testing of the DG set is not includable in the transaction value towards the sale of DG set. The activity of filling of Diesel in the DG ....