https://www.taxtmi.com/caselaws?id=328955 The Tribunal upheld the lower authority's decision, dismissing the appeal and disposing of the Misc. Application accordingly. The 3% service charge billed by the appellant to M/s. MSSIDC was considered part of the assessable value for excise duty as it was found to have been billed and not proven to have been deducted from payments received. The appellant's failure to provide crucial documents and clarity on the terms of the service charge led to the Tribunal's decision in favor of the Revenue. en-us Tue, 12 Jan 2016 00:00:00 +0530 Mon, 17 Oct 2016 15:29:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=328955 The Tribunal upheld the lower authority's decision, dismissing the appeal and disposing of the Misc. Application accordingly. The 3% service charge billed by the appellant to M/s. MSSIDC was considered part of the assessable value for excise duty as it was found to have been billed and not proven to have been deducted from payments received. The appellant's failure to provide crucial documents and clarity on the terms of the service charge led to the Tribunal's decision in favor of the Revenue. Case-Laws Central Excise Tue, 12 Jan 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=328955