https://www.taxtmi.com/caselaws?id=362522 The Tribunal allowed the appeal, setting aside the orders and ruling in favor of the appellant. It concluded that there was no justification for including the VAT subsidy amount in the assessable value under Section 4 of the Central Excise Act, 1944, as the subsidy received was related to VAT liability discharged by the appellant and considered legal tax payments under the government scheme. The Tribunal relied on a previous decision and highlighted that unless sales tax/VAT is actually paid to the government, no benefit towards excise duty can be given. en-us Fri, 22 Jun 2018 00:00:00 +0530 Fri, 13 Jul 2018 17:45:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=362522 The Tribunal allowed the appeal, setting aside the orders and ruling in favor of the appellant. It concluded that there was no justification for including the VAT subsidy amount in the assessable value under Section 4 of the Central Excise Act, 1944, as the subsidy received was related to VAT liability discharged by the appellant and considered legal tax payments under the government scheme. The Tribunal relied on a previous decision and highlighted that unless sales tax/VAT is actually paid to the government, no benefit towards excise duty can be given. Case-Laws Central Excise Fri, 22 Jun 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=362522