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2016 (1) TMI 292 - AT - Central ExciseValuation of goods - whether the charges towards training provided to the customer's staff is includable in the assessable value or not - Held that:- The customer is at liberty to get their staff trained from the appellant or not. The appellant produced both copies of invoices where charges on account of training are recovered by the appellant and also invoices where it is not so recovered. The charges on account of training the customer's staff is separately shown in the invoices wherever charged and recovered. The arguments of the learned Counsel for the appellant that the activity of training has no nexus with the activity of manufacturing, sale or marketing of the product and the same does not enrich the product has force. The Hon'ble Apex Court in the case of PSI Data Systems Ltd. (1996 (12) TMI 47 - SUPREME COURT OF INDIA) held that the charges for installation of computers and training of customer's personnel to operate and maintain it was not includable in the assessable value of the computers. Similarly, in the case of Kirloskar Electric Co Ltd. [2004 (8) TMI 293 - CESTAT, BANGALORE], National Radio & Electronics Co. Ltd. [1998 (2) TMI 297 - CEGAT, MUMBAI], Minicomp Ltd. (2002 (6) TMI 146 - CEGAT, MUMBAI), it has been held that the amounts collected for training are not includable in the assessable value - charges on account of training customer's staff being purely optional has no nexus with the manufacturing and marketing of goods and therefore, not includable in the assessable value. Therefore, we are of the considered view that the appellant is entitled to the refund - Matter remanded back - Decided in favour of assessee.
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