https://www.taxtmi.com/caselaws?id=297813 The Tribunal ruled in favor of the appellant in a case involving the inclusion of VAT/Sales Tax subsidy in the assessable value of excisable goods and short payment of service tax under the Goods Transport Agency (GTA) Service. The Tribunal held that VAT amounts paid using VAT 37B Challans should not be included in the assessable value and that the appellant correctly availed the benefit of a notification regarding Cenvat credit. Additionally, the Tribunal concluded that the appellant's claim regarding the absence of consignment notes/bilties for claiming exemption under specific freight amounts was valid. As a result, the impugned order-in-appeal was set aside, and the appeal was allowed. en-us Mon, 16 Sep 2019 00:00:00 +0530 Thu, 23 Sep 2021 07:04:17 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=297813 The Tribunal ruled in favor of the appellant in a case involving the inclusion of VAT/Sales Tax subsidy in the assessable value of excisable goods and short payment of service tax under the Goods Transport Agency (GTA) Service. The Tribunal held that VAT amounts paid using VAT 37B Challans should not be included in the assessable value and that the appellant correctly availed the benefit of a notification regarding Cenvat credit. Additionally, the Tribunal concluded that the appellant's claim regarding the absence of consignment notes/bilties for claiming exemption under specific freight amounts was valid. As a result, the impugned order-in-appeal was set aside, and the appeal was allowed. Case-Laws Central Excise Mon, 16 Sep 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=297813