2024 (3) TMI 1284

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....MBER (TECHNICAL) Shri M.V. Vishal Sundar, Advocate for the Appellant Shri M. Selvakumar, Authorized Representative for the Respondent ORDER Per : Ms. Sulekha Beevi. C. S Brief facts are that the appellant is engaged in the export of textile machineries and is registered with the Central Excise Department as well as the Service Tax Commissionerate. During the course of verification o....

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.... along with interest and for imposing penalty. After due process of law, the original authority denied the credit and confirmed the demand along with interest and imposed penalty. On appeal, Commissioner (Appeals) upheld the same. Hene this appeal. 2. The Ld. Counsel Sri M.V. Vishal Sundar appeared and argued for the appellant. It is submitted that as per the show cause notice itself it is clea....

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....e said value of expenses incurred by appellant has gone into the cost of goods exported by them. The machines sold by the appellants cannot be put to use without service of erection and commissioning which has been carried out by appellant or on behalf of the appellant. The services are therefore in relation to the activity of manufacture of the goods. Therefore, the department ought not to have d....

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....ces are related to the business of manufacture of the appellant. For this sole reason, the appellant is eligible for credit. Further, as argued by the appellant, the erection and commissioning has been outsourced by appellant through M/s.Voltas Ltd., Coimbatore. The agreement between the appellant as well as the foreign buyer shows that the appellant has to do erection and commissioning of the mac....