2018 (3) TMI 854

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..... L) For The Appellant : Mr.Nand Kishore, Advocate For The Respondent : Mr.Amresh Jain, D.R. ORDER PER: B.RAVICHANDRAN These two appeals are against order dated 16.05.2012 regarding liability of the appellant to pay Service Tax on the amount collected by them as "fixed facility charges" from their clients for installing gas storage facility in the premises of the client. The appellants are en .....

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..... a similar manufacturer M/s. Inox Air Products Ltd. with the Government. The Board vide their letter dated 10.11.2014 clarified that such fixed facility charges are to form part of the transaction value for the purpose of Central Excise duty. In fact, they also referred the matter to the Jurisdictional Commissioner with reference to their unit at Bhubaneswar. The Commissioner of Central Excise, Bh .....

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..... ility charges apart from the sale consideration for the gas. Admittedly, the clarification dated 10.11.2014 issued by the Board on similar set of facts, as well as, the clarification dated 24.04.2014 issued in respect of appellant's unit in Orissa are applicable to the present dispute. 5. Accordingly, we hold that the impugned orders are without merit. The same are set aside and the appeals are a .....

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