2018 (2) TMI 637

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..... d that: - identical issue has been decided by the Tribunal in the case of Koya & Co. Construction Pvt. Ltd. v. CCE [2007 (2) TMI 86 - CESTAT,BANGALORE], where it was held that charging of 8% on the transportation cost and cost of jointing, laying and commissioning cannot be justified at all in terms of Central Excise law - appeal allowed - decided in favor of appellant. - E/529/08 - A/92037/2017 .....

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..... utward freight from the factory gate to the customers premises when remitting the amount at 8% of the total price of the exempted price minus sales tax etc. under Rule 6(3)(b) of Cenvat Credit Rules, 2004. 3. We have heard Shri Prasad Paranjape, learned Advocate for the appellant and Shri Sanjay Hasija, learned A.R. on behalf of the department. 4. After hearing both parties and on a perus .....

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..... r tax. In the present case, the price of the pipes includes their cost of transportation to the site and also the cost of jointing, laying and commissioning of the same. It is well settled that for calculation of Central Excise duty purposes, the cost of transportation and the cost of jointing, laying and commissioning of the pipes are not includible. When that is the case, there is no logic in sa .....

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