Ashi Pvt. Ltd. Vs. Cce

Ashi Pvt. Ltd. vs Cce

Type Court Judgment Court Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi Decided Nov 28, 1997

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Citation: sooperkanoon.com/12229
Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Judge: G B Deva, J T J.H.
Decided On: Nov 28, 1997
Subject: Service Tax

Case Summary

AI-generated summary - not the official court judgment text.

Service Tax

Key legal issue: Service Tax

Parties & Advocates

Appellant / Petitioner

Ashi Pvt. Ltd.

Respondent

Cce

Legal References

Reported In: (1998)(74)LC535Tri(Delhi)

Excerpt

1. the appellants are engaged in the manufacture of presstressed monoblock concrete sleepers.2. the point to be considered in this case is whether inserts supplied by the railways are to be included in the value of concrete sleepers.it was the contention of the party that inserts were supplied by railways at free of cost and as such their value has not been included in the value of concrete sleepers manufactured by the appellants.3. on the other hand, shri ali, id. dr submitted that the issue involved in this case is no longer res integra in view of the fact that the supreme court has held in the case of burn standard co. ltd. v.union of india supplied by railways at free of cost are to be included. he also submitted that the tribunal has been consistently following this view in the subsequent cases. in the facts and circumstances of the case and the issue has already been decided by the supreme court in the case referred to above, we do not find any substance in the appeal filed by the assessee. accordingly the appeal is dismissed.

Full Judgment

1. The appellants are engaged in the manufacture of Presstressed Monoblock Concrete Sleepers.

2. The point to be considered in this case is whether inserts supplied by the railways are to be included in the value of concrete sleepers.

It was the contention of the party that inserts were supplied by railways at free of cost and as such their value has not been included in the value of concrete sleepers manufactured by the appellants.

3. On the other hand, Shri Ali, Id. DR submitted that the issue involved in this case is no longer res Integra in view of the fact that the Supreme Court has held in the case of Burn Standard Co. Ltd. v.Union of India supplied by railways at free of cost are to be included. He also submitted that the Tribunal has been consistently following this view in the subsequent cases. In the facts and circumstances of the case and the issue has already been decided by the Supreme Court in the case referred to above, we do not find any substance in the appeal filed by the assessee. Accordingly the appeal is dismissed.

Same Court & Year Customs Excise and Service Tax Appellate Tribunal CESTAT Delh... Same Parties Ashi Pvt. Ltd. vs Cce Same Subject Service Tax Same Judge G B Deva, J T J.H.