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TMI Blog2020 (1) TMI 668X X X X Extracts X X X X X X X X Extracts X X X X ..... thorized Representative) for the Respondent ORDER RAMESH NAIR The facts of the case 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 D ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d reliance decision on the following judgment; * Veena 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 ..... 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 ins ..... X X X X Extracts X X X X X X X X Extracts X X X X
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