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TMI Blog2014 (8) TMI 468X X X X Extracts X X X X X X X X Extracts X X X X ..... annot form part of the assessable value of the goods supplied. Some of these decisions are De Nora India Ltd. - [2010 (5) TMI 749 - CESTAT MUMBAI], Ashida Electronics Pvt. Ltd. - [2011 (6) TMI 419 - CESTAT, DELHI] and Puissance De DPK - [2013 (7) TMI 564 - CESTAT CHENNAI]. The Hon'ble Apex Court has also considered this matter in the case of Nichrome Metals Works Pvt. Ltd. - [2000 (4) TMI 813 - Su ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e. - E/1339/07, E/105/08 & E/191/10 - - - Dated:- 9-4-2014 - P R Chandrasekharan And Anil Choudhary, JJ. For the Appellant : None (Adjn. Request) For the Respondent : Shri Ahibaran, Addl. Commissioner (AR) PER : P R Chandrasekharan In these 3 appeals directed against Order-in-Appeal No. SRK/34/M.III/2007 dated 19.7.2007, No. SRK/416/M-III/2007 dated 31.10.2007 and No. YDB/130 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the ground that these activities are integrally connected with the sale of lift/elevators and, therefore, the charges received in connection with erection, commission and installation should be included in the assessable value of the goods supplied. Accordingly, show-cause notices were issued and demands confirmed along with interest and penalties. Aggrieved of the same, the appellant is before u ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... eiterates the findings of the lower authorities and submits that erection, commissioning and installation is integrally connected with supply/sale of goods and, therefore, the value of such services rendered should be included in the assessable value of the goods supplied. 6. We have carefully considered the submissions made by both sides. 6.1 We also notice that this issue had come up sever ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... al filed by the Revenue against the Tribunal's order. In view of the above judicial pronouncements with which we respectfully agree, we find that the impugned orders are not sustainable in law and the demands of duty made by including the erection, commissioning and installation charges in the assessable value of the lift/elevators cannot be sustained in law as manufacture and rendering of ser ..... X X X X Extracts X X X X X X X X Extracts X X X X
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