Home Case Index All Cases Central Excise Central Excise + AT Central Excise - 2019 (7) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2019 (7) TMI 1677 - AT - Central ExciseValuation - inclusion of additional consideration of sales tax collected by them from the buyers and retained by them equivalent to the VAT-37B challan - issued as per the policy of Rajasthan Government under Rajasthan Investment Promotion Policy, 2010 - Section 4 (3) (d) of the Central Excise Act, 1944 - HELD THAT:- The matter is no longer res-integra as it has already been decided by this Tribunal in the case of M/S SHREE CEMENT LIMITED VERSUS COMMISSIONER (APPEALS) CENTRAL EXCISE & CENTRAL GOODS & SERVICE TAX [2019 (9) TMI 66 - CESTAT NEW DELHI] where it was held that there is no justification for inclusion in the assessable value, the VAT amounts paid by the assessee using VAT 37B Challans. Since, the facts of the case are similar to one which has already been decided by this Tribunal in the said final order, it is held that the order-in-appeal of the Commissioner (Appeals) is legally sustainable - appeal dismissed - decided against Revenue.
|