https://www.taxtmi.com/caselaws?id=754844 CESTAT Bangalore dismissed the appellant's restoration application regarding excise duty refund on facility charges. The appellant operated an air-separation plant under agreement with a client, collecting facility charges during August-September 2008 despite no gas production. The Tribunal held that facility charges connected to gas manufacture and sale attract excise duty per Board Circular dated 10.11.2014, confirmed in precedent case. The appellant's contention that non-reimbursement by client justified refund was rejected, as duty was correctly payable on such charges regardless of production status. en-us Thu, 13 Jun 2024 00:00:00 +0530 Mon, 01 Jul 2024 10:01:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=754844 CESTAT Bangalore dismissed the appellant's restoration application regarding excise duty refund on facility charges. The appellant operated an air-separation plant under agreement with a client, collecting facility charges during August-September 2008 despite no gas production. The Tribunal held that facility charges connected to gas manufacture and sale attract excise duty per Board Circular dated 10.11.2014, confirmed in precedent case. The appellant's contention that non-reimbursement by client justified refund was rejected, as duty was correctly payable on such charges regardless of production status. Case-Laws Service Tax Thu, 13 Jun 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=754844