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    <title>2017 (7) TMI 484 - CESTAT CHENNAI</title>
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    <description>The Tribunal ruled in favor of the assessee in a case concerning the inclusion of service charges in the assessable value of goods. It was held that the service charges collected for post-clearance services should not be included in the assessable value as they were separate from the sale price on which duty was paid. Additionally, the Tribunal found that adjusting a pre-deposit refund towards other dues without issuing a show cause notice violated principles of natural justice. The Tribunal set aside the order and allowed the appeal with consequential relief.</description>
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      <link>https://www.taxtmi.com/caselaws?id=345372</link>
      <description>The Tribunal ruled in favor of the assessee in a case concerning the inclusion of service charges in the assessable value of goods. It was held that the service charges collected for post-clearance services should not be included in the assessable value as they were separate from the sale price on which duty was paid. Additionally, the Tribunal found that adjusting a pre-deposit refund towards other dues without issuing a show cause notice violated principles of natural justice. The Tribunal set aside the order and allowed the appeal with consequential relief.</description>
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