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TMI Blog2017 (11) TMI 813X X X X Extracts X X X X X X X X Extracts X X X X ..... E/20136/2015-SM, E/20309/2015-SM - 22378-22380/2017 - Dated:- 9-6-2017 - Shri S.S Garg, Judicial Member Shri Akbar, Chartered Accountant For the Appellant Shri N. Jagadish, Superintendent(AR) For the Respondent ORDER Per: S.S GARG Appellant has filed these three appeals against the impugned orders dt. 31/10/2014 and dt. 21/11/2014 passed by the Commissioner(Appeals) whereby the Commissioner(Appeals) has rejected the appeals of the appellant and upheld the Orders-in-Original. 2. Briefly the facts of the present case are that the appellants are engaged in the manufacture of electronic weighing machines, parts thereof, electronic cash register and parts thereof falling under Chapter sub-heading 84239020 of th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... hout considering the submissions of the appellant and without following the binding precedent decisions on the same issue. He further submitted that the definition of input service has been widely interpretted to include any service used directly or indirectly, in or in relation to the manufacture of the final product and it also includes clearances of final products up to the place of removal. He also submitted that the appellant s products have been valued under Section 4A of the Central Excise Act, 1944 wherein the price is inclusive of the cost of transportation up to the buyer s premises. He also submitted that the appellant fulfilled all the conditions in terms of Board s circular No.97/08/2007-ST dt. 23/08/2007 and therefore the appe ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... valued under Section 4A and all the sales are on FOR basis, these cases need to be remanded to the original authority with the direction to find out whether the goods involved in these cases are covered by Section 4A of the Central Excise Act, 1944 and the appellant is directed to produce the evidence to the effect that all the sales are on FOR basis. Further the original authority has to pass a fresh order and if the original authority finds that the sales are on FOR basis, then the original authority will give the benefit of the courier service to the appellant in view of the various judgments cited supra. Therefore all the three appeals are allowed by way of remand to the original authority. The original authority will pass a fresh orde ..... X X X X Extracts X X X X X X X X Extracts X X X X
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