Service Station Licence Fee not includable in assessable value for excise duty

The Tribunal found that the Service Station Licence Fee (SSLF) charged by a Public Sector Undertaking to recover rent from dealers for infrastructure was not includable in the assessable value for excise duty, based on past precedents and Supreme Court affirmation. The impugned order questioning the inclusion of SSLF was set aside, and the appeal was allowed in favor of the appellant with consequential relief.

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Issues Involved:
The appeal against the impugned order regarding inclusion of Service Station Licence Fee (SSLF) in the assessable value for the purposes of levy of excise duty.

Summary:
The appellant, a Public Sector Undertaking engaged in marketing petroleum products, recovered rent under SSLF charges from RPO dealers for providing infrastructure, such as tanks and pumps. Adjudicating authority issued notices questioning the inclusion of SSLF in assessable value for excise duty. The appellant relied on previous Tribunal decisions where SSLF was held not includable in transaction value. After hearing submissions, the Tribunal found SSLF not includable in assessable value based on past precedents and Supreme Court affirmation.

Detailed Judgment:
The appellant, a Public Sector Undertaking marketing petroleum products, recovered rent under SSLF charges from RPO dealers for providing infrastructure. Adjudicating authority issued notices questioning SSLF inclusion in assessable value for excise duty. Appellant cited previous Tribunal decisions where SSLF was held not includable in transaction value. Tribunal found SSLF not includable in assessable value based on past precedents and Supreme Court affirmation. The impugned order was set aside, and the appeal was allowed with consequential relief to the appellant.

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