2018 (2) TMI 899

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..... l 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]. .....

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..... in their tankers and unloaded the same into vacuum insulated storage tanks at the Bottlers premises. The vacuum insulated storage tanks are owned by the appellant and Bottler pay monthly facility charges for use of the storage tanks. The appellants collected service charges from their customers for testing their cylinders to check the level of vacuum and clean the cylinders for servicing, pain .....

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..... y the Honble Supreme Court to its Larger Bench as reported in the case of Commissioner of Central Excise, Indore Vs. Grasim Industries Ltd. reported at 2016 (334) E.L.T. 385 (SC). 4. In view of the above, 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, if advised so. 5. With t .....

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