2026 (4) TMI 687

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....evenue has filed this appeal before the Tribunal. 2.1 The background facts of the case, leading to this appeal, are summarised herein below: 2.2 The respondents are engaged inter alia, in the manufacture of "Bus Seats", falling under Tariff Item No. 9401 2020 of the Schedule to the Central Excise Tariff Act, 1985. During the disputed period, they had availed the benefit of CENVAT credit in respect of central excise duty paid on inputs/capital goods and service tax paid on the input services, in terms of Rule 3 of CENVAT Credit Rules, 2004. As a manufacturer of excisable goods, the respondents are duly registered with the Central Excise department and also complied with various provisions contained in the statute, including payment of ....

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.... sales amount prior hand as the same is being collected and the balance 75% of the amount were allowed to be retained by the eligible unit. The appellants herein were one of the eligible units and granted the benefits of Goa VAT NPV scheme, 2005. 2.4 The jurisdictional Central Excise Commissionerate had interpreted that the difference between actual sales tax collected by the appellants  from their customers and the payment made towards Sales tax/VAT/CST at NPV i.e., the net gain component was in fact an additional consideration for the goods sold and therefore the same was liable to be included in the assessable value for the purpose of determination of Central Excise Duty, under the provisions of Section 4 of the Central Excise Ac....