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2019 (9) TMI 1591 - AT - Central ExciseValuation - inclusion of amount of the VAT/Sales Tax retained by the appellant should have been included in the assessable value of the excisable goods - Section 4 (3) (d) of the Central Excise Act, 1944 - short payment of service tax under the Goods Transport Agency Service - HELD THAT:- The issue pertaining to inclusion of VAT/sales tax in the assessable value is concerned same has already been decided in cases of M/S SHREE CEMENT LIMITED VERSUS COMMISSIONER (APPEALS) , CENTRAL EXCISE, SERVICE TAX & CENTRAL GOODS & SERVICE TAX, JAIPUR-I [2019 (7) TMI 1862 - 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. Non-availment of Cenvat credit - GTA service provider - HELD THAT:- This Tribunal’s decision in case of M/S PRAKASH INDUSTRIES LTD VERSUS COMMISSIONER OF CENTRAL EXCISE, RAIPUR [2015 (7) TMI 430 - CESTAT NEW DELHI] where it was held that no consignment note as generally understood or delineated in Rule 4B was issued by the transporter to the appellant in the transaction the tax liability under GTA does not arise. Since the issues involved in the present appeal is similar to the one decided by decisions of coordinate benches of this Tribunal, the same is followed - appeal allowed - decided in favor of appellant.
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