SAMTECH INDUSTRIES Vs. COMMISSIONER OF CENTRAL EXCISE

JUDGEMENT

(1.) THE miscellaneous application is for listing the stay petition for hearing on out -of -turn basis. As we are disposing the stay petition which is listed before us, the miscellaneous application has become infructuous. The appellant have entered into an agreement with U.P. Power Corporation Ltd. for repair and maintenance of their transformers. Scrutiny of the said agreement revealed that the cost of parts required to be used for repair and maintenance activity stands shown separately and repair charges stands shown separately.

(2.) WE have heard both sides duly represented by Shri Vineet Kumar, learned Advocate appearing for the appellant and Shri Amrish Jain, learned SDR appearing for the Revenue.

(3.) AT this prima facie stage, we find that the appellants have paid sales tax as also VAT on the material in providing the said service by them. The ratio of the various decisions of the Tribunal is to the effect that the sales tax and VAT stands paid on the material it has to be held that the goods were sold by the assessee. In such a scenario, the value of the same, cannot be added in the value of taxable service. Reference in this regard is made to the following decisions: -