9911796707
TMI Blog2014 (3) TMI 267X X X X Extracts X X X X X X X X Extracts X X X X ..... rasekharan and Anil Choudhary, JJ. Shri Bharat Raichandani, Advocate with Vinay Jain, CA, for the Appellant. Shri D.D. Joshi, Superintendent (AR), for the Respondent. ORDER The appeal is directed against Order-in-Original No. 6/ST/2006, dated 21-11-2006 passed by the Commissioner of Central Excise, Pune-II. 2. The appellants herein M/s. Suzlon Windfarm Services Ltd. entered into an agreement with M/s. Suzlon Energy Limited to operate and maintain the windmills sold by the latter to their clients for which they received consideration from the latter. The department was of the view that the said services rendered by the appellant to M/s. Suzlon Energy Ltd. comes under the category of Consulting Engineer s Service and a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nsequent demand is unsustainable in law. The learned counsel also relies on the decision of the Tribunal in the case of Rolls Royce Industrial Power (I) Ltd. v. Commissioner of Central Excise, Visakhapatnam - 2006 (3) S.T.R. 292 (Tri.) = 2004 (171) E.L.T. 189 (Tri.) wherein a question arose as to whether operation and maintenance of a power plant would amount to Consulting Engineer s Service and this Tribunal held that since the appellant therein did not render any advice, the said service did not come within the purview of Consulting Engineer s Service . The learned counsel also refers to the decision of this Tribunal in the case of Basti Sugar Mills Co. Ltd. v. Commissioner of Central Excise, Allahabad - 2007 (7) S.T.R. 431 (Tri.) wher ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ce . Accordingly he prays for upholding the impugned order. 5. We have carefully considered the submissions made by both the sides. 5.1 The client of the appellant herein, M/s. Suzlon Energy Ltd., are manufacturers of wind operated windmill generators and systems. In the sales agreements entered into by them with their customers, there is a provision for operation and maintenance and security of the windmills by M/s. Suzlon Energy Ltd. for a period of 5 years free of cost and, thereafter on payment of charges. To fulfil this contractual obligation as per the agreement, M/s. Suzlon Energy Ltd. entered into an agreement with the appellant to actually undertake the operation, maintenance and security of the windmill sold by M/s. Suzlon E ..... X X X X Extracts X X X X X X X X Extracts X X X X
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