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2018 (12) TMI 1166 - CESTAT ALLAHABADValuation - inclusion of hundi charges collected by the appellant from their customers in assessable value - Held that:- Tribunal in the case of Collector of Central Excise vs. Shree Bhawani Cotton Mills & Industries Ltd. [1985 (1) TMI 214 - CEGAT, NEW DELHI] has held that bank commission and hundi commission and interest payable to the bank in the account of the customers cannot be included in the assessable value - demand set aside. CENVAT Credit - various input services - Held that:- The services are held to be eligible for credit as decided in various decisions - credit of all services allowed except vehicle repair & maintenance and Internet charges. Appeal allowed in part.
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