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2018 (2) TMI 899 - AT - Central ExciseValuation - includibility - service charges for testing their cylinders to check the level of vacuum and clean the cylinders for servicing, painting and changing the values etc - Department was of the view that the aforesaid charges collected is an additional consideration which needs to be included in the transaction value in terms of Rule 6 of the Central Excise Valuation Rules 2002 read with Section 4 of the CEA 1944 - Held that: - the identical issue has been referred by the Hon'ble Supreme Court to its Larger Bench as reported in the case of Commissioner of Central Excise, Indore Vs. Grasim Industries Ltd. [2016 (4) TMI 794 - SUPREME COURT]. Liberty is granted to the Revenue to approach this Tribunal again after having the final wording of the Larger Bench of the Apex Court, within the prescribed time - Appeal disposed off.
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