2016 (11) TMI 1571

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..... ng separate invoices, is required to be added in the value of the services being provided by them? Held that:- The issue stands decided in the same appellant’s case for the earlier period Cerebral Learning Solutions Pvt. Ltd. Vs. CCE, Indore [2013 (4) TMI 527 - CESTAT NEW DELHI], where it was held that the value of the material collected by the appellant is not required to be added in the value of .....

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..... n of the Departmental Representative that the said order of the Tribunal might have been challenged by the Revenue before the Hon'ble Supreme Court. It stands held in the above referred precedent decision of the Tribunal that the value of the material collected by the appellant is not required to be added in the value of the services. In as much as the issue stands decided, by following the preced .....

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