Commissioner of Customs and Vs. Prerna Textile Industries Pvt.

Commissioner of Customs and vs Prerna Textile Industries Pvt.

Type Court Judgment Court Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai Decided Jan 01, 2004

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Citation: sooperkanoon.com/33628
Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai
Judge: J Balasundaram, A M Moheb
Decided On: Jan 01, 2004
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 Customs and

Respondent

Prerna Textile Industries Pvt.

Legal References

Reported In: (2004)(93)ECC39

Excerpt

1. the issue is dispute involved in the present appeal filed by the revenue, namely, whether installation, erection and commissioning charges including travelling expenses and out of pocket expenses are includable in the assessable value of textile machinery manufactured by the respondents herein stands settled in favour of the assessees by the apex court decision in the case of thermax limited v. cce, 1998 (99) elt 481 (sc) wherein the apex court has held that the charges for installation, erection and commissioning of equipment installed at customer's premises is not includable in the assessable value of such equipment, 2. following the ratio of the above order we see no ground for interference with the impugned order of the commissioner (appeals) and accordingly uphold the same and dismiss the appeal.

Full Judgment

1. The issue is dispute involved in the present appeal filed by the Revenue, namely, whether installation, erection and commissioning charges including travelling expenses and out of pocket expenses are includable in the assessable value of textile machinery manufactured by the respondents herein stands settled in favour of the assessees by the Apex Court decision in the case of Thermax Limited v. CCE, 1998 (99) ELT 481 (SC) wherein the Apex Court has held that the charges for installation, erection and commissioning of equipment installed at customer's premises is not includable in the assessable value of such equipment, 2. Following the ratio of the above order we see no ground for interference with the impugned order of the Commissioner (Appeals) and accordingly uphold the same and dismiss the appeal.

Same Court & Year Customs Excise and Service Tax Appellate Tribunal CESTAT Mumb... Same Parties Commissioner of Customs and vs Prerna Textile Industries Pvt. Same Subject Service Tax Same Judge J Balasundaram, A M Moheb