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TMI Blog2019 (2) TMI 312X X X X Extracts X X X X X X X X Extracts X X X X ..... d against Revenue. - APPEAL No.ST/70024/2015-CU[DB] - ST/A/72780/2018-CU[DB] - Dated:- 29-11-2018 - Smt. Archana Wadhwa, Member (Judicial) And Mr. Anil G. Shakkarwar, Member (Technical) Shri Pawan Kumar Singh, Supdt (AR) for Appellant Request for Adjournment, for Respondent ORDER Per: Archana Wadhwa After rejecting the request for adjournment, we proceed to decide the appeal filed by the revenue, as a short issue duly covered by various decisions is involved. Accordingly, we have heard learned A.R. appearing for the revenue and have gone through the impugned order. 2. As per the facts on record the appellant is manufacturer of LPG Gas Cylinders as also providing services of maintenance and repair of old L ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... lso not been refunded by the department that the appellant has paid all due taxes like VAT or any other taxes applicable to such parts/spares/ consumables used in providing the services relating to Management, Maintenance repair of LPG Cylinders. As per provisions of Notification No. 12/2003, there is a specific condition that there should be documentary proof specifically showing value of goods sold. Here VAT has been paid on value of items sold as evidenced by the document(s) submitted as Return of Tax UPVAT -XXIV under Rule 45 (2) of the UPVAT Rules, 2008 and which has further been certified by a CA. VAT has been discharged by the appellant on the goods/items consumed in the repair of such cylinders. The goods/items which are consumed ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ) STR 0530 (All.). A similar issue was also decided by the Hon'ble High Court of Allahabad in the case of CCE V/s JP Transformers in C EX Appeal No. 159/2014 decided on 25.09.2014. 5.8 Therefore, I agree with the submissions of the appellant that service tax is not required to be paid on goods used in repairing process on which VAT has been paid. Service excludes transactions covered under Article 366 (29A) of the constitution of India. Further CBEC vide DOF No.334/1/2012 TRU dated 16.03.2012 clarified that transactions covered under Article 366 (29A) are sale. Similar stand has been taken by the Tribunal in the case of Adore Fontech [2014 (36) STR 146 (T)] and by the Hon'ble High Court in the case of CCE Agra Vs Goverdhan Tra ..... X X X X Extracts X X X X X X X X Extracts X X X X
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