2026 (5) TMI 749

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....s April 2013 to March 2014 and  April 2014 to March 2015. The Revenue construed the provision of facility for storage of tanks at the customer's end amounted to 'Supply of Tangible Goods Service' (STG) as defined under Section 65 (105) (zzzzj) of the Finance Act, 1994 with effect from 16.05.2008 and hence, the liability was proposed vide Show Cause Notice No.14/2015ST dated 19.03.2015 & No.48/2015-ST dated 08.09.2015 confirmed in the Order-in-Original Nos.12 & 13/2016-ST dated 24.02.2016 which, on appeal, was also upheld by the First Appellate Authority vide Order-in-Appeal No.154/2017 (CXA-II) dated 20.03.2017. The same is challenged before us in these Appeals. 2. Ms. Jannathul Rathima I., Ld. Advocate appeared  for the Appell....

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....ant which is installed in the premises of the customer. The appellant collects FFC from the customers and as per the Board circular and directions they have been discharging excise duty on the said charges.   7. The appellant entertained doubts as to whether FFC has to be included in assessable value for discharging excise duty and also whether credit can be availed of such duty. Though letters were issued to department seeking clarifications, there was no response. The appellant then filed W.P before Hon'ble High Court of Bombay and vide W.P (L) No.123 of 2014 order dated 21.02.2014, as reported in 2014 (305) ELT 106 (Bom.), the Hon'ble High Court directed the Board to issue clarification. Pursuant to this, the Board vid....

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....price arrived for that month as per (a) above.   (c) If FCC is paid for months during which no gas was supplied and there is no subsequent supply of gas, then FCC paid for months for which there was no supply of gases is to be added to the price of gases supplied in earlier month by way of raising a supplementary invoice in addition to the prices arrived for that month as per (a) above.   (d) Where the gases so supplied are used by another assessee as inputs, admissibility of CENVAT Credit of duty paid on gases as reflected in the invoice for all situations covered in para (a), (b) & (c) above, would be decided in accordance with provisions of CENVAT Credit Rules, 2004."  8. Subsequently, ....