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2016 (11) TMI 1205 - CESTAT BANGALORE

2016 (11) TMI 1205 - CESTAT BANGALORE - 2016 (341) E.L.T. 434 (Tri. - Bang.) - Valuation - Benefit of abatement of Sales Tax/VAT on equalized basis - inadmissible deduction - Held that: - both the lower authorities (of Revenue) below held that equalized or average sales tax cannot be allowed for abatement under Section 4 of the Central Excise Act 1944. Further, we find that this issue is no longer res integra in view of the various decisions of the Tribunal in the appellants own case and also th .....

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Mr. Sandeep Gopalakrishnan, Adv. for the Appellant. Mr. N. Jagadish, A.R. for the Respondent. ORDER Per : S.S GARG The present appeals are directed against the impugned orders dated 10/12/2007 passed by Commissioner (Appeals) upholding the order-in-original and denying the benefit of abatement of Sales Tax/VAT on equalized basis. Since the issue in both the appeals is common and therefore both the appeals are disposed of by this common order. The facts of the present case are that the appellant .....

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ntroduction of Value Added Tax with effect from 01.04.2005, the rate of 12.5% VAT has been charged in some States and in other States sales tax at differing percentages is being charged. In view of this factual position, a show-cause notice dated 28.8.2006 was issued proposing to deny the claim for deduction of sales tax and other taxes in excess of 12.5% on the ground that the same is inadmissible deduction and accordingly on the difference in value, duty was demanded. The appellant controverte .....

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aw, judgements and CBEC instructions etc. on the issue. Learned counsel further submitted that there is no material change in the provisions of law i.e. under Section 4(4()(d)(ii) prior to 01.7.2000 and Section 4(3)(d) with effect from 01.07.2000, in so far as the claim of admissible deduction (sales tax/VAT in the instant case) on the basis of actual tax as long as the same does not exceed the amount paid to the State Exchequer. Learned counsel also submitted that once the sales tax is held to .....

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e placed reliance on the following decisions: 1) Final Order No A/361-362/13/EB /C-II dated 16.4.2013 2) Final Order No A/1956/WZB/Mum/05/C-III/EB dated 25.08.2005 3) Final Order No. 40459-40460 dated 24.06.2-2014 and Hon ble Supreme Courts decision in the appellants own case in Civil Appeal D. No. 16121 of 2015 dated 28.08.2015. 3. On the other hand, learned A.R., reiterated the findings of the Commissioner (Appeals). 4. We have carefully heard the learned counsel for the Appellant and the lear .....

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n case cited (supra). For proper appreciation of the case, we may quote the relevant portion of the Final Order dated 24.06.2014 which is reproduced in the order of the Tribunal in the case of the appellant reported in 2015-TIOL-510-CESTAT MAD. "4. It is seen that the Tribunal subsequently vide Final order No. A/361 & 362/13/EB/C-II dt. 16.4.2013 in the appellant's own case set aside the order and allowed the appeal. The relevant portion of the said decision is reproduced below:- 5. .....

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n on account of octroi and additional sales tax. The original authority has accepted this in principle. He has disallowed the deduction only based on the grounds that the Respondent have claimed the same on a weighted average basis as mentioned earlier. The Commissioner (Appeals) have allowed the deduction without specifically giving a finding on each of the above three grounds raised by the original authority. We are of the considered view that in the given facts and circumstances of the case, .....

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