TaxTMI 
TaxTMI 
2024 (5) TMI 1049
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....e appellants. The said equipment was installed in the depot belonging to BEST with certain prescribed pressure. For the said purpose, BEST had provided space and other civil structure within their premises for establishing the outlets. In terms of the agreement dated 21.12.2006 as amended, the trade discount at different rates per kg. was offered on sale of CNG. The selling rate of CNG fixed for BEST is lesser than the selling rate of CNG sold from the appellant's outlets to other buyers. The modus operandi adopted by the appellants was interpreted by the Department that in the name of 'trade discount', such additional consideration was received by the appellants and since, other civil structures were provided by the buyer i.e., BEST free o....
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....relates to February, 2013 to December, 2013. The valuation provisions contained in section 4 of the Central Excise Act, 1944 was substituted by Finance Act, 2000, w.e.f. 01.07.2000. The said amended provisions have considered different transaction values for the price charged to different customers for assessment purpose, subject to the condition that such transactions are purely based on commercial consideration, buyer and seller are not related to each other and the price charged is the sole consideration for such sale at the time and place of delivery. We find that the department had considered the price charged by the appellants to other customers as the transaction value for the supplies made to BEST. It is not the case of Revenue that....
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....essary infrastructure was to be provided by BEST. Also, there was a clause in the said agreement which enabled the respondent to sale CNG to outside vehicles on the terms and conditions to be mutually agreed between the parties. Pursuant to the said clause, the respondent entered into a separate agreement with BEST on 12th May 2008. Under the later agreement, the respondent was allowed to sale CNG to outside vehicles from the premises of BEST, however, on payment of a fixed fee of Rs. 35,000/- and variable fees of Rs.0.60 per kg of CNG sold. The revenue's contention is that the revise discount @0.70/- per kg of CNG passed during the period June 2009 to April 2010 to BEST is not admissible being an additional consideration received from BEST....
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....gitimate trade discount and that additional consideration, agreed, inter se, under the agreement dated 21.12.2006, flowed to them', and then at para 42, further held that - 'Thus, came to the fore, the agreement dated 21.12.2006, whereby the true nature of the alleged stated discount of Rs.0.70 per kg in these sales to the BEST was found to be actually a case of corresponding the back of the additional consideration, at least equivalent to the said amounts, in the form of the facilities extended under the agreement dated 21.12.2006, by the BEST to the appellants, free of cost'. It appear from the reading of these lines that it has been implied that - (i) BEST provided certain facilities for setting up CNG stations in their premises, (ii) as....