Valuation - Disallowancwe of deduction for freight - no valid ...

Central Excise

June 16, 2016

Valuation - Disallowancwe of deduction for freight - no valid reason for disallowing the deduction for the freight paid inasmuch as the goods are FOR destination. - AT

View Source

← Previous Next →

Valuation - Disallowancwe of deduction for freight - no valid ...

Central Excise

June 16, 2016

You may also like:

Valuation - inclusion of reimbursement of freight - steamer agent - booking of space in the ships belonging to other companies - matter remanded back to pass well...

Valuation of goods - Inclusion of freight charges - invoices show the freight charges separately - freight charges not to be included in the value - AT

Penal Charges paid to Sister Concern towards cost of storage - deduction disallowed - AT

Valuation of goods - Determination of assessable value - cost of insurance incurred by the assessee is not to be included despite the fact that the freight is “to pay basis” - AT

ISD - Freight Business Auxiliary - The appellant purchases coupons and issue to their employees - appellant failed to prove nexus - small amount - credit disallowed - AT

GTA service - Service Tax liability is on the person paying the freight - Service provider did not pay the freight and therefore there is no tax liability on their part - AT

Valuation of goods - freight charges are separately recovered from the customers by issuing debit note, therefore the respondents are fulfilling the conditions imposed...

Valuation - Rule 5 of the Central Excise (Valuation) Rules, 2000 specifically provides for exclusion of the cost of freight from the place of removal - AT

Charges paid to clearing and forwarding agents disallowed u/s 40(a)(ia) – TDS not deducted u/s 194C - mere reimbursement of charges would not require deduction of taxes...

Deduction u/s 37(1) - Nature of payment - Whether shaman shulk paid to Excise Department is penal in nature - The amount cannot be treated to be penalty, which can be...

Quick Updates: