TMI Blog2019 (8) TMI 1544X X X X Extracts X X X X X X X X Extracts X X X X ..... TMI 1161 - CESTAT NEW DELHI] where it was held that There is no justification for inclusion in the assessable value, the VAT amounts paid by the assessee using VAT 37B Challans. Demand set aside - appeal dismissed - decided against Revenue. - Excise Appeal No. 50716 of 2019 - FINAL ORDER NO. 51188/2019 - Dated:- 1-8-2019 - HON BLE SHRI C.L. MAHAR, MEMBER (TECHNICAL) AND HON BLE MS. RACHNA GUPTA, MEMBER (JUDICIAL) Shri H.C. Saini, Authorized Representative (DR) for the appellant. None for the Respondent. ORDER C.L. MAHAR :- None appeared on behalf of the respondent/assessee. We have heard the learned Departmental Representative and perused the appeal records. 2. The brief facts of the matter are th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ssee whereunder central excise duty amounting to ₹ 25,80,044/- under Section 11 A (4) of Central Excise Act, 1944 for the period March 2014 to March 2016 and duty of ₹ 98,883/- have been demanded respectively alongwith interest under Section 11AA and penalty under Section 11AC (1) (c) of the Central Excise Act, 1944. Both the show cause notices got adjudicated by order-in-original No. 7 to 8/CE/KOTA-H/2018 dated 30/07/2018. The respondent/ assessee have approached the Commissioner (Appeals) against the above-mentioned order-in-original dated 30/07/2018. The learned Commissioner (Appeals) has allowed the appeal of respondent/assessee following the decision of this Tribunal in the case of Shree Cement Limited versus Commissioner ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... scharge VAT liability. The crux of the dispute in the present case is whether such subsidy amounts are required to be included in the assessable value of the goods manufactured by the appellants, in terms of Section 4 of the Central Excise Act. As per the concept of transaction value outlined in Section 4, with effect from 01/07/2000, any sales tax/VAT actually paid can be deducted from the transaction value for payment of excise duty. Revenue has taken the view that payment of VAT using 37B Challans cannot be considered as actual payment of VAT. 8. Both sides have referred to the decision of the Apex Court in the case of Super Synotex India Ltd. In the above decision the Apex Court has categorically held that after 01/07/2000, unless th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... The subsidy in the form of remission of sales tax was in fact a percentage of capital investment Separate assessment orders were thus issued by the assessing officer of the sales tax department from time to time towards the incentive scheme amount. The Competent Authority was required to necessarily pass order for remission of such tax separately for each tax period. The remission of tax is thus directly related to capital investment in fixed asset. There was no option to claim exemption from payment of sales tax. The quantum of remission was based upon the investment made in the fixed assets. The condition of the remission amongst others included to remain in production, employment of certain percentage of persons in assessee unit, and n ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
