https://www.taxtmi.com/caselaws?id=391055 The tribunal ruled in favor of the appellant, holding that charges for filling diesel during installation and commissioning of DG sets were not includable in the transaction value for excise duty calculation. Citing precedent including the Supreme Court decision in Commissioner of Central Excise, Mysore Vs. TVS Motors Co. Ltd., the tribunal emphasized the distinction between service charges and assessable value. The tribunal found that the cost of diesel for testing purposes constituted a separate service activity, not integral to the sale of DG sets, and therefore should not be included in the transaction value. en-us Tue, 03 Dec 2019 00:00:00 +0530 Sat, 18 Jan 2020 12:24:02 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=391055 The tribunal ruled in favor of the appellant, holding that charges for filling diesel during installation and commissioning of DG sets were not includable in the transaction value for excise duty calculation. Citing precedent including the Supreme Court decision in Commissioner of Central Excise, Mysore Vs. TVS Motors Co. Ltd., the tribunal emphasized the distinction between service charges and assessable value. The tribunal found that the cost of diesel for testing purposes constituted a separate service activity, not integral to the sale of DG sets, and therefore should not be included in the transaction value. Case-Laws Central Excise Tue, 03 Dec 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=391055