https://www.taxtmi.com/forum/issue?id=111498 The addendum known as drawing value or design charges is includible in the transaction value of manufactured goods when related to the goods under assessment; service tax paid on such drawing/design services used in manufacture may be availed as CENVAT credit. Where design and drawing are treated as goods, duty paid on them can be taken as CENVAT credit, subject to the requirement that the charges or goods relate specifically to the assessed goods. en-us Mon, 13 Feb 2017 14:24:46 +0530 Thu, 23 Jan 2025 15:56:01 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=111498 The addendum known as drawing value or design charges is includible in the transaction value of manufactured goods when related to the goods under assessment; service tax paid on such drawing/design services used in manufacture may be availed as CENVAT credit. Where design and drawing are treated as goods, duty paid on them can be taken as CENVAT credit, subject to the requirement that the charges or goods relate specifically to the assessed goods. Discussion-Forum Central Excise Mon, 13 Feb 2017 14:24:46 +0530 https://www.taxtmi.com/forum/issue?id=111498