https://www.taxtmi.com/caselaws?id=381427 The Tribunal determined that the liability for excise duty on fabrication and supply of mobile towers crystallizes at the factory gate, with the place of removal being the site of installation. Transportation costs were included in the assessable value. However, erection, installation, and painting charges were not to be added to the assessable value, as the goods are assessed in dismantled form from the factory. The Tribunal set aside the demand to include these charges, directing consideration of specific contracts for transportation costs' includibility based on clearance terms and allowing CENVAT Credit for Service Tax on transportation costs when the place of removal is the customer's site. en-us Wed, 27 Mar 2019 00:00:00 +0530 Wed, 12 Jun 2019 05:57:50 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=381427 The Tribunal determined that the liability for excise duty on fabrication and supply of mobile towers crystallizes at the factory gate, with the place of removal being the site of installation. Transportation costs were included in the assessable value. However, erection, installation, and painting charges were not to be added to the assessable value, as the goods are assessed in dismantled form from the factory. The Tribunal set aside the demand to include these charges, directing consideration of specific contracts for transportation costs' includibility based on clearance terms and allowing CENVAT Credit for Service Tax on transportation costs when the place of removal is the customer's site. Case-Laws Central Excise Wed, 27 Mar 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=381427