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TMI Blog2017 (7) TMI 484X X X X Extracts X X X X X X X X Extracts X X X X ..... the manufacture of Flourescent tube lights (FTL) and General Lighting Services (GLS) and were selling their goods through their depot network established all over India. The assesse entered into a contract with M/s. Mysore Lamps (in short ML) and also with M/s. Anchor Electricals and Electronics Ltd. (in short AEEL) to manufacture the above products on principal to principal basis under the brand name Mysore Lamps and Anchor respectively. The goods branded as Mysore Lamps were marketed by ML themselves vide their own marketing network whereas, the goods branded as Anchor manufactured by the assessee were marketed through depots of the assessee. Thus, AEEL were using the services of the respondents for storing their goods in their depots and ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... iam, AC, reiterated the grounds of appeal in E/655/2006. He contended that additional consideration collected by the assessee as service charges for storing and dispatching FTL and GLS is nothing but depot maintenance charges which is includable in the assessable value. The goods were removed from the factory and depot and then sold and dispatched from the depot to various customers as directed by AEEL. Therefore, the amount collected as service charges for the years 1996-97 and 1997-98 is includable in the assessable value. 5. Against this, Ld. Consultant Shri K. Mani reiterated the findings in the impugned order. He submitted that such services were provided by the assessee to AEEL after sale of goods at factory gate. The assessee has su ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... an additional service provided by the assessee separately. Such service charges are in different form of expenses and therefore not includable in the assessable value. We find no ground to interfere with the order passed by the Commissioner (Appeals). Appeal No. E/655/2006 filed by the department is dismissed. 7.2 Appeal No. E/233/2008 is filed by the assessee seeking refund of pre-deposit of Rs. 5,00,000/- made during the pendency of the above appeal. Though the refund was sanctioned, the same has been adjusted/appropriated towards some dues. In appeal, the Commissioner (Appeals) has upheld the same. The Ld. Consultant appearing for the assessee submitted that the assessee was not issued any show cause notice before such appropriation of ..... X X X X Extracts X X X X X X X X Extracts X X X X
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