Commissioner of C. Ex. Vs. Vishal Beverages (P) Ltd.

Commissioner of C. Ex. vs Vishal Beverages (P) Ltd.

Type Court Judgment Court Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi Decided Jun 08, 2000

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Citation: sooperkanoon.com/18439
Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Decided On: Jun 08, 2000
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

Commissioner of C. Ex.

Respondent

Vishal Beverages (P) Ltd.

Legal References

Reported In: (2000)(119)ELT739TriDel

Excerpt

1. this appeal at the instance of the revenue is directed against order-in-appeal no. 1460-ce/bpl/99, dated 1-12-1999. the commissioner, while passing the said order, was following the decision of this tribunal in final order no. 1072-1075/99-a, dated 4-8-1999 on appeals filed by the same party. in that final order, this tribunal took the view that bottles and crates are rented out to their customers by the appellants and any profit made by them on this activity is not to be included in the assessable value of excisable goods. we do not find any ground to doubt the correctness of the decision rendered by this tribunal on 4-8-1999. so, we dismiss the appeal.

Full Judgment

1. This appeal at the instance of the Revenue is directed against order-in-appeal No. 1460-CE/BPL/99, dated 1-12-1999. The Commissioner, while passing the said order, was following the decision of this Tribunal in final order No. 1072-1075/99-A, dated 4-8-1999 on appeals filed by the same party. In that final order, this Tribunal took the view that bottles and crates are rented out to their customers by the appellants and any profit made by them on this activity is not to be included in the assessable value of excisable goods. We do not find any ground to doubt the correctness of the decision rendered by this Tribunal on 4-8-1999. So, we dismiss the appeal.

Same Court & Year Customs Excise and Service Tax Appellate Tribunal CESTAT Delh... Same Parties Commissioner of C. Ex. vs Vishal Beverages (P) Ltd. Same Subject Service Tax