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2014 (9) TMI 178

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....n oil marketing company which give the distinct look common to all the pumps of that oil marketing company by which the customer identifies the pump to be one dispensing the products of that company. These elements comprise of various items like canopy fascia, building fascia, canopy column cladding, building cladding, spreader, directional signs, etc. Installation of these RVIs involves fabrication work using iron and steel items, aluminium composite material sheets, etc., and installation of these items by activities similar to those involved in construction of a building. Disputes have been going on between the Central Excise Department and various persons installing such RVIs both in the matter of excise duty on the fabricated items as ....

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....e was no sale of goods within the meaning of the word "sale" in section 2(h) of the Central Excise Act, 1944 and the "deemed sale" defined in article 366(29A)(f) of the Constitution of India cannot be adopted for the purpose of giving the benefit under Notification No. 12/2003-ST. However the impugned order gives the benefit of abatement of 67 per cent from value under Notification No. 1/06-ST, for the years 2006-07 and 2007-08. For the year 2008-09 the concessional rate of duty of 4.12 per cent as provided in Notification No. 32/2007-ST is applied. The appellants submit that they had on October 5, 2009, paid service tax amounting to Rs. 2,55,816 along with interest, for the impugned services during the period 2006-07 and 2007-08 which has....

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....and 32/2007-ST which substantially extends benefit in respect of value of goods sold through the system of abatements/reduced duty rates. We have considered the arguments on both sides. We are not in agreement with the observation of the adjudicating authority that exemption under Notification No. 12/2003-ST cannot be granted because there is no "sale" within the meaning of the term as defined under section 2(h) of the Central Excise Act. As per this section what is required is transfer of possession of goods which takes place in the instant case. The adjudicating authority is also not correct in referring to clause (f) of article 366(29A) of the Constitution instead of clause (b) which needs to be considered because clause (b) deals with....

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....s supplied by the appellant it is for the appellant to submit such proof. We also note that the very nature of this case would justify extension of Cenvat credit of excise duty to be paid on goods manufactured if the appellant is not intending to avail of benefit of Notification No. 1/06-ST and 32/07-ST. Which course will be beneficial to the appellant will be known only on determination of the excise duty liability which is yet to be determined finally. There is nothing in law which can prevent the appellant from claiming this exemption at any point of tim. In fact it may be appropriate that their demand for service tax and demand for excise duty are decided simultaneously. The appellants have a plea that they have been paying service ta....