https://www.taxtmi.com/caselaws?id=290221 VAT subsidy received under the Rajasthan Investment Promotion Scheme, 2010 was treated as State financial assistance after VAT had been deposited and adjusted under the scheme, so it was not additional consideration from the buyer and could not be added to assessable value for central excise duty. Abatement under Notification No. 26/2012-ST could not be denied for absence of an endorsement or declaration on non-availment of Cenvat credit where that procedural condition was not part of the notification, the claimant was not acting as an output service provider, and the later amendment supported that the endorsement was not mandatory in the stated circumstances. en-us Tue, 02 Jul 2019 00:00:00 +0530 Tue, 15 Sep 2020 10:43:20 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=290221 VAT subsidy received under the Rajasthan Investment Promotion Scheme, 2010 was treated as State financial assistance after VAT had been deposited and adjusted under the scheme, so it was not additional consideration from the buyer and could not be added to assessable value for central excise duty. Abatement under Notification No. 26/2012-ST could not be denied for absence of an endorsement or declaration on non-availment of Cenvat credit where that procedural condition was not part of the notification, the claimant was not acting as an output service provider, and the later amendment supported that the endorsement was not mandatory in the stated circumstances. Case-Laws Central Excise Tue, 02 Jul 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=290221