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TMI Blog2008 (12) TMI 139X X X X Extracts X X X X X X X X Extracts X X X X ..... 4036 & 6224/2004 - 21-23/2009-EX(PB), - Dated:- 2-12-2008 - S/Shri D.N. Panda, Member (J) and Rakesh Kumar, Member (T) Shri S. Shah, DR, for the Appellant. Shri R.C. Vachher, Advocate, for the Respondent. [Order per : D.N. Panda, Member (J)].- Revenue is in appeal in case No. 3981 of 2004 contending that the order passed by the learned Adjudicating Authority is proper in imposing the levy on both the following counts: (1) adding installation charge of Rs. 22,11,427/- to the assessable value and (2) taxing the inputs used in the computer. The second cause gave rise to duty demand of Rs. 76,800/- (Rupees Seventy Six Thousand Eight Hundred only) is for use of the goods in the computer supplied. Learned Commissioner (Appea ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Respondent in appeal case No. 3981 of 2004 and for Appellants in appeal case Nos. 4036 of 2004 and 6224 of 2004 relying on the judgment of Tribunal in the case of Carrier Aircon Ltd. v. CCE, Delhi-III reported in 2003 (160) E.L.T. 419 (Tribunal) = 2003 (110) ECR 348 and in the case of Rockwell Automation India Pvt. Ltd. v. CCE, Ghaziabad reported in 2008 (228) E.L.T. 127 (Tribunal) = 2008 (86) RLT 797 (CESTAT-Del.) submits that commissioning and installation charges as well as training charges are beyond the scope of levy of duty. He has submitted a bunch of copies of the invoices which goes to say that there was a separate charge for realization of service charges towards training, installation and maintenance charges. Relying on s ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... refore, the documents relied upon by both the sides in the whole case throws light that the contract entered into between assessee and Mahanagar Telephone although was a composite contract, there was clear divisibility of supply and service, by a thorough reading of the purchase order. 7. In view of aforesaid reasons, we are of the view that the services agreed by the purchase order was distinct from the value of the goods and the services rendered by bunch of invoices were in respect of training, installation and maintenance charges. These are independent of each other. Therefore service not being manufacture was not goods and not liable to duty. We also find the decisions of the Tribunal cited by the learned counsel are coming to resc ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... aggrieved that should have been returned to the Adjudicating Authority. Therefore, the appeal suffered from bar of limitation. But this is unjust and unreasonable. 10. Learned DR appearing supported the order passed by the learned Commissioner (Appeals). He submits that Mr. Khare who was imposed with penalty, loosing his appeal before the learned first Appellate Authority did not prefer appeal before Tribunal. Therefore, the assessee M/s. Real Times Systems Ltd. who has not aggrieved for imposition of penalty on Mr. Khare, had no locus standi to seek appeal before Tribunal. To this objection of revenue, learned counsel appearing on behalf of appellants submits that Mr. Khare not being in service, the assessee preferred appeal on his beh ..... X X X X Extracts X X X X X X X X Extracts X X X X
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