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TMI Blog2018 (2) TMI 717X X X X Extracts X X X X X X X X Extracts X X X X ..... Anil G. Shakkarwar Present appeal is arising out of Order-in-Appeal No. NOI/SVTAX/000/APPL-I/330/2016-17 dated 13.02.2017 passed by Commissioner of Central Excise (Appeals-I), Meerut. 2. Brief facts of the case are that the appellant debited an amount of Rs. 26,56,940/- on 11.11.2014 in compliance to Audit report bearing FAR No. 126/2014-15. The said debit was made in compliance to Rule 6(3) of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of Cenvat Credit Rules is not applicable in the present case. However, while holding so the learned Commissioner (Appeals) as ordered to include the cost of medical examination/test reports received by the appellant from LIC in the taxable value. Aggrieved by the said order appellant is before this Tribunal. 3. Heard the learned counsel for the appellant he has submitted that inclusion of cost o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... om LIC ordered to be included in the taxable value since, the same not subject matter of litigation in the present case. I, therefore, modify the impugned Order-in-Appeal to that extent and direct the Original Authority to allow refund of Rs. 26,56,940/- to the appellant. In above terms appeal is allowed. The Original Authority shall consider payment of interest on the refund. (Dictated and prono ..... X X X X Extracts X X X X X X X X Extracts X X X X
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