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M/s Technocrate Transformers Versus Commissioner of Central Excise, Kanpur

2015 (6) TMI 660 - CESTAT NEW DELHI

Valuation - Management maintenance and repair service - Inclusion of entire cost of repair including the cost of various items replaced during the repair of transformers, although the repair work was done under a composite agreement - Held that:- Invoices raised by the appellant clearly indicate the value of the goods separately. Not only that the contract itself while giving the rate of repair package clearly stated the value of labour charges and the value of HV/ LV leg oil, transformer oil an .....

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for deduction of the value of the goods supplied during repair of the transformer in which case the impugned demand would not survive as the demand has been computed on the value of such goods on the ground that the value thereof was not excludible from the assessable value - Decided in favour of assessee. - Service Tax Appeal No. 2375/2012 - Final Order No. ST/A/51386/2015-CU(DB) - Dated:- 27-3-2015 - G Raghuram, President And R K Singh, Member (T),JJ. For the Appellant : Shri Jatin Mahajan, Ad .....

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vice head 'management maintenance and repair service'. However, they were not paying service tax on the entire cost of repair including the cost of various items replaced during the repair of transformers, although the repair work was done under a composite agreement. The primary adjudicating authority clearly noted that the appellant entered into a composite agreement with M/s Dakshinanchal Vidyut Vitran Nigam Limited (DVVNL) according to which the appellant was to repair damaged transf .....

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, documentary proof specifically indicating the value of the material sold is required for granting such exemption and denied the benefit of the said notification and confirmed the demand on the ground that the said condition was not satisfied. 3. The appellant has contended that the value of materials supplied is clearly mentioned in the contract itself and the VAT has been paid thereon and therefore it was entitled for exemption under Notification No. 12/2003-ST as it was not availing cenvat c .....

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eparately. Not only that the contract itself while giving the rate of repair package clearly stated the value of labour charges and the value of HV/ LV leg oil, transformer oil and supply items. The adjudicating authority has also conceded that the appellant has paid VAT on the items supplied. In these circumstances, we do not find the observation of the adjudicating authority to the effect that "in the absence of any specific clause in the contract specifying the quality, make, specificati .....

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