https://www.taxtmi.com/caselaws?id=356313 The Tribunal upheld the impugned order, dismissing the appeal. It concluded that the deduction from transaction value should align with the actual CST paid at the partially exempted rate, in accordance with the Supreme Court's interpretation. The Tribunal differentiated the case from previous decisions, emphasizing the restricted deductibility of VAT at the exempted rate for assessable value calculation under Section 4(3)(d) of the Central Excise Act. en-us Mon, 26 Feb 2018 00:00:00 +0530 Fri, 23 Mar 2018 10:29:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=356313 The Tribunal upheld the impugned order, dismissing the appeal. It concluded that the deduction from transaction value should align with the actual CST paid at the partially exempted rate, in accordance with the Supreme Court's interpretation. The Tribunal differentiated the case from previous decisions, emphasizing the restricted deductibility of VAT at the exempted rate for assessable value calculation under Section 4(3)(d) of the Central Excise Act. Case-Laws Central Excise Mon, 26 Feb 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=356313