2023 (7) TMI 195 - SCH - Central Excise

Works contract with customers for installation and erection of lifts parts/components cleared from appellant s factory to sites of customers for AMC and for modernization since contract is indivisible, sale value of parts/components is not available - HELD THAT - We do not think that the legacy issue requires detailed elucidation. Further, for the sake of consistency and certainty, we think that the appeals should be dismissed. Appeal dismissed.

Summary

The Supreme Court of India, in the case of 2023 (7) TMI 195 - SC, dismissed the civil appeals without detailed elucidation of the legacy issue for consistency and certainty. Pending application(s) were also disposed of.