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2017 (7) TMI 484 - AT - Central ExciseValuation - service charges - includibility - whether the service charges collected for storage and dispatch in the depot of the assessee is includable in the assessable value? - Held that: - separate correspondence exists for providing service of storage and delivery of the goods from the depot according to the directions of AEEL; so also separate amount was paid @ 5% on such service charges by raising debit notes. That these services were provided by the assessee apart from the manufacture and sale of goods at the factory gate and therefore is not includable in the assessable value - appeal dismissed - decided against Revenue.
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