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2019 (4) TMI 813 - CESTAT NEW DELHITaxability - commitment charges - whether commitment charges are part of Interest or not - Held that:- This Tribunal in the case of CCE, Bombay vs. Ram Decorative & Industries Ltd. [1998 (2) TMI 402 - CEGAT, NEW DELHI] has held that the commitment charges being in the nature of liquidated damages for the breach of contract are not includible in the assessable value in terms of Section 4 of Central Excise Act - demand not sustainable. Extended period of Limitation - Held that:- For invoking the extended period of 5 years, it was for the Department to prove the malafide in terms of suppression of facts or the mis-representation on part of the appellant, that too, with an intend to evade the duty but there is no such evidence on record which may prove beyond sufficient doubt the willful default on part of the appellant - In absence of any such evidence, the extended period would not have been invoked. Appeal allowed - decided in favor of appellant.
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