9911796707
TMI Blog2017 (5) TMI 1331X X X X Extracts X X X X X X X X Extracts X X X X ..... The appeal is filed by the Revenue against the Order-in-Appeal No.98/2004 dt. 31/05/2004. The respondent is a manufacturer of signage board falling under chapter 94 of CETA, 1985. They supplied such boards to M/s. IOCL and the supply terms included erection of boards at IOCL retail outlets. The original authority held that erection charges should be a part of transaction value and confirmed demand of duty. On appeal, the Commissioner(Appeals) took a contrary view and subsequent to this, the Deputy Commissioner sanctioned the refund of duty paid by the respondent amounting to ₹ 3,04,230/-. However instead of paying the amount in cash, he ordered for the same to be credited to Consumer Welfare Fund. This order was challenged before Co ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... including the excise duty. The payments received for the installations work from IOCL were on the basis of the quantum of such work executed. There was no levy of any other tax on installation activity. He also submitted that the disputed amount was forced to be paid by Revenue and the same was not reimbursed by M/s. IOCL. Accordingly he prayed that refund is required to be paid in cash as held by the Commissioner(Appeals). He also placed reliance on the Tribunal's decision in the case of CIMMCO Ltd. Vs. CCE, Jaipur [1999(107) ELT 246 (Tri.)]. 6. The original dispute was pertaining to the payment of excise duty on the total contract value including the goods as well as the services of installation. The differential duty was paid ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... on the decision of the Tribunal in the case of CIMMCO (supra). 8. We have perused some of the copies of bills which have been paid by IOCL to the respondent. We have also perused some of the invoices raised by the respondent from factory. Whereas the invoices raised from the factory indicate the value of the goods supplied along with excise duty @ 16%, the bill of IOCL indicates the total amount paid which is indicating the consolidated amount. It is seen that no levy of tax on installation of signage boards is indicated and paid by IOCL. The decision of the Tribunal in the case of CIMMCO (supra) has decided that a similar issue wherein the rates of contract was inclusive of all materials, labour, sales tax and octroi. The Tribun ..... X X X X Extracts X X X X X X X X Extracts X X X X
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