Home Case Index All Cases Central Excise Central Excise + AT Central Excise - 2014 (8) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2014 (8) TMI 468 - CESTAT MUMBAIValuation of goods - manufacturing of Lift/Elevator - inclusion of value of erection, commission and installation activities in the assessable value - Held that:- Tribunal has consistently held that erection, commissioning and installation activity undertaken and amount charged separately, cannot form part of the assessable value of the goods supplied. Some of these decisions are De Nora India Ltd. - [2010 (5) TMI 749 - CESTAT MUMBAI], Ashida Electronics Pvt. Ltd. - [2011 (6) TMI 419 - CESTAT, DELHI] and Puissance De DPK - [2013 (7) TMI 564 - CESTAT CHENNAI]. The Hon'ble Apex Court has also considered this matter in the case of Nichrome Metals Works Pvt. Ltd. - [2000 (4) TMI 813 - Supreme Court of India] in the order passed by the Tribunal and reported in [1996 (9) TMI 297 - CEGAT, NEW DELHI], wherein the Tribunal held that erection, commissioning and installation charges should not be included in the assessable value of the goods supplied and dismissed the appeal filed by the Revenue against the Tribunal's order. In view of the above judicial pronouncements with which we respectfully agree, we find that the impugned orders are not sustainable in law and the demands of duty made by including the erection, commissioning and installation charges in the assessable value of the lift/elevators cannot be sustained in law as manufacture and rendering of services are distinct and different activities and have been taken under separate contracts. - Decided in favour of assessee.
|