https://www.taxtmi.com/caselaws?id=376281 The Tribunal allowed the appeal, setting aside the Order-in-Original demanding Central Excise Duty, interest, and penalty. It held that charges for Application Services, specified separately in composite contracts, should not be included in the assessable value for Excise Duty calculation. The decision aligned with previous rulings emphasizing that post-manufacturing activities like Application Services, distinct from the sale of goods, should not contribute to duty liability. This judgment provided clarity on the treatment of such charges in composite contracts, ensuring a fair assessment of Excise Duty. en-us Tue, 26 Feb 2019 00:00:00 +0530 Wed, 06 Mar 2019 06:34:49 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=376281 The Tribunal allowed the appeal, setting aside the Order-in-Original demanding Central Excise Duty, interest, and penalty. It held that charges for Application Services, specified separately in composite contracts, should not be included in the assessable value for Excise Duty calculation. The decision aligned with previous rulings emphasizing that post-manufacturing activities like Application Services, distinct from the sale of goods, should not contribute to duty liability. This judgment provided clarity on the treatment of such charges in composite contracts, ensuring a fair assessment of Excise Duty. Case-Laws Central Excise Tue, 26 Feb 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=376281