Cenlub Systems Vs. Cce

Cenlub Systems vs Cce

Type Court Judgment Court Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi Decided Dec 10, 2003

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Citation: sooperkanoon.com/33373
Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Judge: K Usha, N T C.N.B.
Decided On: Dec 10, 2003
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

Cenlub Systems

Respondent

Cce

Excerpt

1. the issue raised in this appeal at the instance of the assessee is whether installation charges received by it are liable to be included in the assesseeable value of the parts of the machinery cleared by it from its factory. reliance was placed by the appellant on the decision of the supreme court in triveni engg. works ltd. vs. cce, 2002-taxindiaonline-14-sc-cx. the commissioner (appeals) observing that ratio in triveni engg. works ltd. is not applicable to the appellant's case, upheld the demand. we fail to understand as to how the commissioner (appeals) has come to such a conclusion. he does not give any reason to hold that triveni engg. works ltd. is not applicable to the facts of the case. according to us, ratio of the decision of the supreme court is directly applicable to the appellant's case. we, therefore, set aside the order impugned and allow the appeal.

Full Judgment

1. The issue raised in this appeal at the instance of the assessee is whether installation charges received by it are liable to be included in the assesseeable value of the parts of the machinery cleared by it from its factory. Reliance was placed by the appellant on the decision of the Supreme Court in Triveni Engg. Works Ltd. Vs. CCE, 2002-Taxindiaonline-14-SC-CX. The Commissioner (Appeals) observing that ratio in Triveni Engg. Works Ltd. is not applicable to the appellant's case, upheld the demand. We fail to understand as to how the Commissioner (Appeals) has come to such a conclusion. He does not give any reason to hold that Triveni Engg. Works Ltd. is not applicable to the facts of the case. According to us, ratio of the decision of the Supreme court is directly applicable to the appellant's case. We, therefore, set aside the order impugned and allow the appeal.

Same Court & Year Customs Excise and Service Tax Appellate Tribunal CESTAT Delh... Same Parties Cenlub Systems vs Cce Same Subject Service Tax Same Judge K Usha, N T C.N.B.