2019 (7) TMI 1687

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.... Shri S.N. Gohil, Superintendent (AR) for the Respondent ORDER RAMESH NAIR : Brief facts of the case are that the appellant are engaged in the manufacture of Bearings and automobile parts and for supplying the goods, they first store the same in the warehouse and from there the goods are sold to the respective customers. Warehouse charges are borne by the appellant on such warehousing s....

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....gly, the said charges stand included in the assessable value of the final products on which excise duty is discharged. He submits that since the goods are first stored in warehouse thereafter it is sold to the customers, the warehouse service is up to the place of removal. As regards the inspection charges, he submits that the said service is not used for removal of goods but used for inspection o....

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....ace of removal. Therefore, as per the definition of input service, credit is not admissible. As regards the inspection charges, he placed reliance on the Tribunal decision in the case of Kapilansh Dhatu Udyog Limited vs. CCE, Nagpur - 2013 (31) STR 50 (Tri. Mumbai). 4. Heard both sides and perused the record. I find that there is no dispute to the fact that warehousing service and inspection se....

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....expenses towards both the services stand included in the assessable value. Therefore, both the services were clearly used in or in relation to the manufacture and sale of the goods. The judgement cited by the ld. AR, I observe that, in Para 4 of the said judgment, it is categorically stated that value of inspection charges is not included in the assessable value whereas, in the present case, the i....