TMI Blog2019 (1) TMI 1095X X X X Extracts X X X X X X X X Extracts X X X X ..... EAL No. E/2947/2007-EX[DB] - FINAL ORDER NO. - 70084/2019 - Dated:- 19-9-2018 - Mr. Anil Choudhary, Member (Judicial) And Mr. Anil G. Shakkarwar, Member (Technical) Shri Hrishikesh Jha (Adv.) Shri Atul Gupta (Adv.) for Appellant Shri Pawan Kumar Singh (Supdt.) AR for Respondent ORDER Per: Anil Choudhary The above stated appeal is arising out of impugned Order-in-Appeal No.81/CE/GZB/2007 dated 16/08/2007 passed by Commissioner (Appeals), Ghaziabad. The issue involved is whether in the facts of the case, the charges for installation, erection, commissioning, supervising at site and training of customers employees, is liable to be included in the transaction value of the finished goods. 2. The brief facts ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... y was confirmed against the appellant. The aforesaid order dated 31/01/2007, on challenge by the appellant, was upheld by Commissioner (Appeals) Ghaziabad, vide the impugned order. 5. Aggrieved by the impugned order, appellant is before this Tribunal. 6. The learned counsel for the appellant submits that the issue involved in the present matter is covered by the judgment of this Tribunal, in appellant s own case in the matter of Rockwell Automation India Pvt. Ltd. vs. CCE, Ghaziabad 2008 (228) E.L.T. 127 (Tri.-Del.). 7. The learned A.R. for the Revenue has relied upon the impugned order. 8. We have heard both the sides and perused the record. Para-1.3 of the show cause notice dated 01/02/2006, stated as follows:- 1.3. On th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... , installation, commissioning, supervision and sometimes imparting of training and thus the availing of the appellant s services of erection, installation, commissioning and supervision and training is purely optional for the customers. For these services, the appellants are also registered with the Central Excise Deptt. as service tax assessee ever since the same became taxable and have been paying service tax on these charges. There is no dispute about the fact that during pre July, 2000 period, as early as in the year 1994, this very issue had been decided by the then jurisdictional Asstt. Commissioner while finalizing the provisional assessments of the appellant s company and at that time, the Asstt. Commissioner vide his Order-in-Origi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tional, it cannot be said to be having nexus with the manufacturing or marketing of ICAM systems and in view of Hon ble Supreme Court s judgment in case of CCE v. Kelvinator of India Ltd. reported in 1988 (36) E.L.T. 517 (S.C.), the charges for the optional post removal services would not be includible in the assessable value. We, therefore, hold that the charges for erection, installation, commissioning and supervision are not includible in the assessable value. 4. As regards the training charges, as mentioned above, the same is purely optional for the customers and same has also no nexus with the manufacturing or marketing of the goods. The Tribunal in the case of Minicomp. Ltd. v. CCE reported in 2003 (157) E.L.T..34 has held ..... X X X X Extracts X X X X X X X X Extracts X X X X
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