TMI Blog2020 (1) TMI 668X X X X Extracts X X X X X X X X Extracts X X X X ..... is not part and partial of sale of DG set. It is an independent activity of service therefore the cost of diesel which was recovered by the appellant from the customer as reimbursement for the testing of the DG set is not includable in the transaction value towards the sale of DG set. The activity of filling of Diesel in the DG Set at the site Company is at most can be considered as pre-delivery i ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... se are that the appellant are engaged in manufacture of DG set. After supply of DG set they are also carrying out installation commissioning of the DG set at the site of the customer. During installation/ commissioning they carried out the test of DG set for which they are filling the diesel. They are raising the Debit note of the quantity of diesel used during installation commissioning and testi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... industries Ltd. Vs. CCE ST, Vapi 2016 (42) S.T.R. 299 (Tri. Ahmd.) Laxmi Udyog Oil Field Equipment Pvt. Ltd. Vs CCE, Jaipur-II-2017- TIOL-3996-CESTAT-DEL. 3. He also submits that the activity of installation and testing of DG set at the site of the customer is the subject matter of Service Tax and appellant have paid the Service Tax on such charges. For this rea ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... not part and partial of sale of DG set. It is an independent activity of service therefore the cost of diesel which was recovered by the appellant from the customer as reimbursement for the testing of the DG set is not includable in the transaction value towards the sale of DG set. The activity of filling of Diesel in the DG Set at the site Company is at most can be considered as pre-delivery insp ..... X X X X Extracts X X X X X X X X Extracts X X X X
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