https://www.taxtmi.com/caselaws?id=153980 The Tribunal ruled in favor of the appellant in a case concerning the inclusion of tank facility charges in the assessable value and the denial of Cenvat credit. The Tribunal held that the charges should not be included in the assessable value and that the appellant was eligible for Cenvat credit on duty paid for such charges. It also found that the show cause notice was time-barred, emphasized that the officers lacked jurisdiction to deny credit, and ruled against the department on penalty imposition, allowing the appeals filed by the appellant. en-us Thu, 31 Dec 2009 00:00:00 +0530 Fri, 02 Aug 2013 15:25:28 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=153980 The Tribunal ruled in favor of the appellant in a case concerning the inclusion of tank facility charges in the assessable value and the denial of Cenvat credit. The Tribunal held that the charges should not be included in the assessable value and that the appellant was eligible for Cenvat credit on duty paid for such charges. It also found that the show cause notice was time-barred, emphasized that the officers lacked jurisdiction to deny credit, and ruled against the department on penalty imposition, allowing the appeals filed by the appellant. Case-Laws Central Excise Thu, 31 Dec 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=153980