https://www.taxtmi.com/caselaws?id=355105 Recovery of cess, together with interest and penalty, was held unsustainable where invoices merely showed the levy separately and there was no evidence that customers had actually taken inadmissible CENVAT credit. Mere disclosure of cess in the invoice breakup did not, by itself, prove impermissible passing on of the levy or create a legal basis for recovery. The composition of the sale price was treated as a commercial matter, and the authorities could not rely on pricing structure alone to impose liability in the absence of proof of wrongful credit or any other actionable infringement. The demand and consequential penalties were therefore set aside in favour of the assessee. 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 Recovery of cess, together with interest and penalty, was held unsustainable where invoices merely showed the levy separately and there was no evidence that customers had actually taken inadmissible CENVAT credit. Mere disclosure of cess in the invoice breakup did not, by itself, prove impermissible passing on of the levy or create a legal basis for recovery. The composition of the sale price was treated as a commercial matter, and the authorities could not rely on pricing structure alone to impose liability in the absence of proof of wrongful credit or any other actionable infringement. The demand and consequential penalties were therefore set aside in favour of the assessee. Case-Laws Central Excise Fri, 15 Sep 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=355105