https://www.taxtmi.com/caselaws?id=385978 The Tribunal upheld the Commissioner (Appeals) finding that the discount passed by the respondent to BEST was not in exchange for facilities provided by BEST. The agreements with BEST were separate commercial transactions, and no evidence supported the Revenue's claim of additional consideration. As no contrary evidence was presented by the Revenue, the impugned order was upheld, and the Revenue's appeal was dismissed. en-us Fri, 13 Sep 2019 00:00:00 +0530 Thu, 19 Sep 2019 11:13:19 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=385978 The Tribunal upheld the Commissioner (Appeals) finding that the discount passed by the respondent to BEST was not in exchange for facilities provided by BEST. The agreements with BEST were separate commercial transactions, and no evidence supported the Revenue's claim of additional consideration. As no contrary evidence was presented by the Revenue, the impugned order was upheld, and the Revenue's appeal was dismissed. Case-Laws Central Excise Fri, 13 Sep 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=385978