01 August 2013
In respect of the services provided by the Central Excise Officers at any premises other than the premises which are not the normal work premises of that officer, i.e. for export from premises other than those registered with the Central Excise officer, MOT charges will be payable at the applicable rates even if the said services are being provided during the normal working hours.
There are many cases in which it has been held that the MOT fee cannot be charged for services of Central Excise Officers availed during the official hours.
Transworld Garnet India Pvt. Ltd. vs. Commissioner of Central Excise, Tirunelveli (2008 (5) TMI 86 - CESTAT, CHENNAI) = [2008 (229) ELT 0077 (Tri. - Chennai)] – In this case it was held as under:-
The Board’s directive contained in Circular not enforceable in law as it is ultra vires Regulation (3) of Customs (Fees for Rendering Services by Customs Officers) Regulations. Such charges are not leviable under the Regulations for supervision by officers of department during their normal office working hours. Appellants entitled to refund of MOT charges paid for supervision of their stuffing work for normal office working hours of the supervising officers of department. Impugned order set aside. Appeal of the assessee allowed. (Para.3)
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