Valuation - sale through Depot - inclusion of incidental ...

Case Laws Central Excise

March 17, 2017

Valuation - sale through Depot - inclusion of incidental expenses - Subsequent sale at a later point of time and the actual sale price at the later point of time is not relevant for determining the assessable value - AT

View Source

← Previous Next →

Valuation - sale through Depot - inclusion of incidental ...

Case Laws Central Excise

March 17, 2017

You may also like:

Refund of excess payment of duty - Sale of goods through depot - Valuation - The duty is payable in accordance with the Section 4 of Central Excise Valuation Rules ,...

Valuation - stock transfers to depots at the prices prevalent on such date at the depots - depot sale price known prior to removal on which duty was paid - On subsequent...

Valuation of goods - method of valuation - sale of goods from depot / customer care center - It is found that the form in which the goods have been sold at depot are in...

Refund of the excess duty paid - whether subsequent negotiation of the prices can be the basis for reopening the assessment? - The Tribunal observed that the appellant...

Addition of sales tools expenses u/s 37 - the logic given by the coordinate bench equally applies to the sales tool expenses also. The above decision was also followed...

Valuation - inclusion in taxable services or not - expense incurred by the agents, namely, travel, conveyance and vehicle running expenses, training expenses, printing...

This case deals with the determination of assessable value of goods at the factory gate, which were not sold but transferred to depots. The revenue failed to properly...

CENVAT Credit - input service availed by the appellant at the depot level - The case involved the admissibility of Cenvat Credit on service tax paid for clearing and...

Valuation - sale of goods through Depot - the appellant is required to discharge the duty at prices prevalent at the depot from where the goods are sold

Valuation - inclusion of advertisement and publicity expenses incurred by the dealers as per the terms and conditions of the dealership agreement mutually agreed between...

Valuation - Inclusion of expenditure incurred towards advertising, marketing and promotion of the goods - The Tribunal emphasized that for costs to be added to the...

Liability to tax - Exemption from tax - if iron and steel are subjected to a single point levy of tax at the first point of sale, then there is no question of a second...

The central issue revolved around whether the movement of goods from manufacturing units in Rajasthan to depots in Bihar and Jharkhand constituted inter-state supply of...

Valuation - sale of Gypsum - mere bifurcation of the sale price of the goods in a mutual contract between the parties under a separate bargain or even a common bargain...

Valuation - inclusion of reimbursable expenses received from the principals in the assessable value - The levy of Service Tax on expenses cannot be sustained.

Quick Updates: