https://www.taxtmi.com/caselaws?id=350356 The Appellate Tribunal CESTAT Mumbai held that an assessee is not obligated to deduct 8% from the sale price of exempted goods for payment under Rule 6(3)(b). The Tribunal relied on a previous decision by the Larger Bench in a similar case, establishing that such deduction was not required. Consequently, the demand for cenvat credit was upheld with interest, but the penalty under Rule 13 was set aside due to the lack of suppression of facts and the issue being debatable and resolved by the Larger Bench. The appellant's appeal was partly allowed. en-us Tue, 26 Sep 2017 00:00:00 +0530 Sat, 04 Nov 2017 08:36:35 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=350356 The Appellate Tribunal CESTAT Mumbai held that an assessee is not obligated to deduct 8% from the sale price of exempted goods for payment under Rule 6(3)(b). The Tribunal relied on a previous decision by the Larger Bench in a similar case, establishing that such deduction was not required. Consequently, the demand for cenvat credit was upheld with interest, but the penalty under Rule 13 was set aside due to the lack of suppression of facts and the issue being debatable and resolved by the Larger Bench. The appellant's appeal was partly allowed. Case-Laws Central Excise Tue, 26 Sep 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=350356