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TMI Blog2014 (1) TMI 773X X X X Extracts X X X X X X X X Extracts X X X X ..... te and that, under the Erection Contract, their customer brought the goods to the sites of installation of transmission lines. Again, it is not in dispute that inland transportation and transit insurance were also part of the Erection Contract. If that be so, the appellant should have included freight and the cost of insurance in the taxable value of erection, commissioning and installation servic ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the material period, was manufacturing and supplying certain goods, under Supply Contract, to Power Grid Corporation of India Ltd. (PGCIL). Under another contract namely Erection Contract, the appellant used such goods for erection, installation and commissioning of transmission lines at PGCIL s sites. The appellant paid service tax on the output service viz. erection, commissioning and installati ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... customers sites and without transit insurance. It is submitted that both, being an integral part of the Erection Contract, do have a nexus with the output service viz. erection commissioning and installation service. The learned Additional Commissioner (AR) submits that the appellant cannot argue so inasmuch as they themselves kept out freight and insurance while determining the taxable value of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nd of duty of Rs. 69,36,450/-, interest thereon and penalty. The assessee, in the present appeal also, is wiling to make pre-deposit in the same proportion. 4. After considering the submissions, I find that it is not in dispute that the goods manufactured by the appellant were sold at factory gate and that, under the Erection Contract, their customer brought the goods to the sites of installatio ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t of CENVAT credit taken on GTA service. In the instant case also, the learned counsel has offered to pre-deposit a reasonable part of the CENVAT credit in question. Considering the totality of the facts of the case, I direct the appellant to pre-deposit an amount of Rs. 3 lakhs within 6 weeks and report compliance to the Deputy Registrar on 08.03.2013. Deputy Registrar to report on 15.03.2013. Su ..... X X X X Extracts X X X X X X X X Extracts X X X X
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