Home Case Index All Cases Central Excise Central Excise + AT Central Excise - 2015 (3) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2015 (3) TMI 385 - AT - Central ExciseValuation of goods - Appellant is also taking CENVAT Credit of the valves used in the maintenance & repairs - whether appellant is required to add the value of the valve supplied during repairs & maintenance of the gas cylinders - Held that:- After perusal of the representative invoices produced by the Ld.Advocate it is not coming out whether VAT is paid on the sale of valves as claimed by the appellant. Even if it is accepted that while providing the services there is sale of valves the same will amount to clearing of inputs as such on which CENVAT Credit is required to be reversed at the time of clearance as per CENVAT Credit Rules 2004. As the factum of payment of VAT/Sales Tax is not coming out of the copies of invoices relied upon by the appellant, the matter is required to be remanded to the adjudicating authority for such verification. Appellant is required to produce all the records before the adjudicating authority that VAT/Sales Tax is paid on the valves sold to the customers during the course of providing services. - Matter remanded back - Decided in favour of assesse.
|