https://www.taxtmi.com/caselaws?id=120280 The Appellate Tribunal CESTAT, Chennai, found that the amount collected by the appellants from their dealers towards 'Service Station Licence Fee' (SSLF) should not be included in the assessable value of petroleum products supplied during a specific period. The Tribunal referenced a similar case involving M/s. Hindustan Petroleum Corporation Ltd. where a similar fee was held to be not includible in the assessable value. Relying on this precedent and the department's acceptance of a similar order, the Tribunal allowed the appeal filed by the assessee, upholding the impugned order. en-us Tue, 26 Sep 2006 00:00:00 +0530 Wed, 18 Jul 2012 12:20:58 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=120280 The Appellate Tribunal CESTAT, Chennai, found that the amount collected by the appellants from their dealers towards 'Service Station Licence Fee' (SSLF) should not be included in the assessable value of petroleum products supplied during a specific period. The Tribunal referenced a similar case involving M/s. Hindustan Petroleum Corporation Ltd. where a similar fee was held to be not includible in the assessable value. Relying on this precedent and the department's acceptance of a similar order, the Tribunal allowed the appeal filed by the assessee, upholding the impugned order. Case-Laws Central Excise Tue, 26 Sep 2006 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=120280