https://www.taxtmi.com/caselaws?id=425685 The Tribunal set aside the demand under Section 11D of the Central Excise Act, ruling that the appellant did not collect the amount as excise duty. It also allowed Cenvat credit for rent-a-cab services and held that freight charges from the seller's premises to the buyer's premises are not includible in the assessable value for excise duty. Consequently, all three demands were found unsustainable, and penalties were set aside, leading to the appeal being allowed with consequential relief to the appellant. en-us Tue, 26 Jul 2022 00:00:00 +0530 Wed, 29 Jul 2026 12:48:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=425685 The Tribunal set aside the demand under Section 11D of the Central Excise Act, ruling that the appellant did not collect the amount as excise duty. It also allowed Cenvat credit for rent-a-cab services and held that freight charges from the seller's premises to the buyer's premises are not includible in the assessable value for excise duty. Consequently, all three demands were found unsustainable, and penalties were set aside, leading to the appeal being allowed with consequential relief to the appellant. Case-Laws Central Excise Tue, 26 Jul 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=425685