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2017 (10) TMI 1028 - AT - Central ExciseRetention of sales tax amount collected from customers - tax concession allowed by Entitlement Certificate dated 1.12.2006 - whether the appellant is liable to pay duty on the amount retained as Sales Tax collected from the customers as per the Entitlement Certificate issued by the Haryana Vat Department or not? - Held that: - the issue came up before the Hon’ble Apex Court in the case of Maruti Suzuki India Limited [2014 (9) TMI 229 - SUPREME COURT] wherein the Hon’ble Apex Court held that the amount retained on account of sales tax as per the Entitlement Certificate is to be added in the assessable value - demand upheld. Extended period of limitation - Held that: - the extended period is not invokable as the issue whether the appellant is liable to pay duty on the amount retained by them collected on account of sales tax from their customers as per Entitlement Certificate issued by the Haryana Vat department was in dispute and the same has been settled in 2014 - extended period not invoked. As the appellant has not collected any duty on the amount of sales tax retained by them, the appellant is entitled to cum duty benefit. Appeal allowed in part.
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