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TMI Blog2021 (4) TMI 1004X X X X Extracts X X X X X X X X Extracts X X X X ..... n the Books of Account are through notional entries and these costs are included in the cost of product as confirmed in the refund order. The confirmation of demand of ₹ 23,725/- under Rule 6(3)(i) of Cenvat Credit Rules, 2004 is not sustainable in law - appeal allowed - decided in favor of appellant. - Service Tax Appeal No. 20048 of 2021 - Final Order No. 20106 / 2021 - Dated:- 16-4-2021 - SHRI S.S GARG, JUDICIAL MEMBER For the Appellant : None (on merit) For the Respondent : Shri. K.B. Nanaiah, Assistant Commissioner (AR) ORDER The present appeal is directed against the impugned order dated 16/09/2020 passed by the Commissioner (Appeals) where the Commissioner (Appeals) has rejected the appeal of the appel ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... de the matter on merit after considering the orders of the Deputy Commissioner, Cochin who has decided the identical matter pertaining to Ernakulam North branch which was accepted by the Department. The appellant has also furnished the copy of two decisions on identical issue decided by Commissioner (Appeals), Cochin. 3. Heard the learned AR and perused the records. 4. The issue involved in the present case is whether the appellant is liable to pay service tax on free service and warranty labour provided to customers without any consideration. As per the Department, the free service is an exempted service and therefore, the appellant is liable to reverse 6/7% of the value of exempted service which was not done by the appellant. 5. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rtment has not filed appeal against the order which has attained finality and further I find that the Commissioner (Appeals), Cochin in Order-in-Appeal No. 352 to 356/2013 has also allowed the appeal of the assessee and held that no service tax is due on free services and warranty service and set aside the order of demand on free service. In view of the various orders where the Department itself has dropped the demand on free service, I find that confirmation of demand of ₹ 23,725/- (Rupees Twenty Three Thousand Seven Hundred and Twenty Five only) under Rule 6(3)(i) of Cenvat Credit Rules, 2004 is not sustainable in law and I set aside the demand by allowing the appeal of the appellant. (Order was pronounced in Open Court on 16/04/ ..... X X X X Extracts X X X X X X X X Extracts X X X X
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