https://www.taxtmi.com/caselaws?id=355105 The tribunal allowed the appeal by M/s Praveen Pharma Pvt Ltd, setting aside the recovery of cess passed on to customers through invoices for imported goods. The tribunal emphasized that including cess in the sale price does not grant customers unauthorized credit. It criticized the tax authorities' intervention in determining sale price composition and rejected penal consequences for the alleged passing on of cess. The judgment favored the appellant, providing consequential relief and highlighting the resolution in court. en-us Fri, 15 Sep 2017 00:00:00 +0530 Sat, 10 Feb 2018 07:29:04 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=355105 The tribunal allowed the appeal by M/s Praveen Pharma Pvt Ltd, setting aside the recovery of cess passed on to customers through invoices for imported goods. The tribunal emphasized that including cess in the sale price does not grant customers unauthorized credit. It criticized the tax authorities' intervention in determining sale price composition and rejected penal consequences for the alleged passing on of cess. The judgment favored the appellant, providing consequential relief and highlighting the resolution in court. Case-Laws Central Excise Fri, 15 Sep 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=355105