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2019 (3) TMI 302 - AT - Central ExciseValuation - composite contracts - services rendered through separate contracts - composite contracts in which separate amounts have been indicated for supply of goods as well as services - demand of Excise Duty on the composite price of the contract - Held that:- An identical dispute with reference to the appellant’s factory situated at Vishakhapatnam was decided by the Bangalore Bench of Tribunal in Visuvius India Vs. Commissioner of Central Excise, Visakhapatnam [2007 (6) TMI 92 - CESTAT, BANGALORE] in which the Tribunal held that the application charges collected separately in service contracts, not includable in the assessable value - appeal allowed - decided in favor of appellant.
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