{"id":7317,"date":"2025-12-22T10:51:13","date_gmt":"2025-12-22T05:21:13","guid":{"rendered":"https:\/\/www.centaxonline.com\/blog\/?p=7317"},"modified":"2025-12-22T10:51:13","modified_gmt":"2025-12-22T05:21:13","slug":"sales-tax-retained-under-vat-deferment-includible-in-excise-value-cestat","status":"publish","type":"post","link":"https:\/\/www.centaxonline.com\/blog\/sales-tax-retained-under-vat-deferment-includible-in-excise-value-cestat","title":{"rendered":"Sales Tax Retained Under VAT Deferment Includible in Excise Value | CESTAT"},"content":{"rendered":"<pre><strong>Case Details: <a href=\"https:\/\/www.centaxonline.com\/latest-news-updates\/excise-service-tax\/101010000000414058\/sales-tax-retained-under-vat-deferment-scheme-is-includible-in-assessable-value-for-excise-duty-cestat\">Delphi Automotive Systems Pvt. Ltd. Versus Commissioner Of Central Excise, Goods &amp; Service Tax, Gurugram (2025) 37 Centax 213 (Tri.-Chan)<\/a><\/strong><\/pre>\n<h2><em>Judiciary and Counsel Details<\/em><\/h2>\n<ul>\n<li><strong>S\/Shri S.S. Garg<\/strong>, Member (J) &amp; <strong>P. Anjani Kumar<\/strong>, Member (T)<\/li>\n<li><strong>Ms Krati Singh<\/strong> with <strong>S\/Shri Aman Singh<\/strong> &amp; <strong>Monarch Mittal<\/strong>, Advocates, for the Appellant.<\/li>\n<li><strong>Shri Shantanu Kumar Meena<\/strong>, Authorised Representative, for the Respondent.<\/li>\n<\/ul>\n<h2><em>Facts of the Case<\/em><\/h2>\n<p>The appellant engaged in sales under the deferment scheme provided under Rule 69 of the Haryana VAT Rules, 2003, whereby 50% of the sales tax was retained by the appellant instead of being remitted immediately to the government. The appellant contended that since the retained portion of the sales tax was not actually paid or payable to the exchequer, it should not be included in the assessable value for the purpose of Central Excise duty. The matter was accordingly placed before the CESTAT.<\/p>\n<h2><em>CESTAT Held<\/em><\/h2>\n<p>The CESTAT held that the retained 50% of sales tax effectively becomes a profit or an excessive cost paid by the purchaser to the appellant and is therefore includible in the assessable value for levy of Central Excise duty. It was observed that Section 4(3)(d) of the Central Excise Act, 1944, requires that any amount that is part of the price paid by the purchaser, even if not actually remitted to the government, forms part of the transaction value. Accordingly, the amount retained under Rule 69 of the Haryana VAT Rules, 2003, w.e.f. 01-04-2003, is includible in the assessable value for Central Excise duty.<\/p>\n<h2><em>List of Cases Cited<\/em><\/h2>\n<ul>\n<li><a href=\"https:\/\/www.centaxonline.com\/search?searchData=2000%20(122)%20E.L.T.%20891%20(Tribunal)&amp;itemType=AP\">Agrico Engg. Works (India) Pvt. Ltd. v. Commissioner<\/a> \u2014 2000 (122) E.L.T. 891 (Tribunal) \u2014 Referred [Para 5.2]<\/li>\n<li><a href=\"https:\/\/www.centaxonline.com\/search?searchData=2002%20(145)%20E.L.T.%20329%20(Tribunal)&amp;itemType=AP\">Alaska Tyres Pvt. Ltd. v. Commissioner<\/a> \u2014 2002 (145) E.L.T. 329 (Tribunal) \u2014 Referred [Para 5.2]<\/li>\n<li><a href=\"https:\/\/www.centaxonline.com\/search?searchData=2015%20(317)%20E.L.T.A187%20(S.C.)&amp;itemType=AP\">Bharat Roll Industries Pvt. Ltd. v. Commissioner<\/a> \u2014 2015 (317) E.L.T.A187 (S.C.) \u2014 Referred [Paras 5.1, 5.2]<\/li>\n<li><a href=\"https:\/\/www.centaxonline.com\/search?searchData=2022%20(62)%20G.S.T.L.%20334%20(Tribunal)&amp;itemType=AP\">BST Infratech Ltd. v. Commissioner<\/a> \u2014 2022 (62) G.S.T.L. 334 (Tribunal) \u2014 Referred [Paras 4.2.2]<\/li>\n<li><a href=\"https:\/\/www.centaxonline.com\/search?searchData=2014%20(307)%20E.L.T.%20625%20(S.C.)&amp;itemType=AP\">Commissioner v. Maruti Suzuki India Ltd.<\/a> \u2014 2014 (307) E.L.T. 625 (S.C.) \u2014 Relied on [Paras 4.2, 4.3.1, 5.1, 7]<\/li>\n<li>Commissioner v. S.G. Engineers \u2014 2024 (8) TMI 199-CESTAT Chandigarh \u2014 Referred [Paras 4.2.2]<\/li>\n<li><a href=\"https:\/\/www.centaxonline.com\/search?searchData=2015%20(318)%20E.L.T.%20626%20(S.C.)&amp;itemType=AP\">Commissioner v. Shree Rajasthan Syntex Ltd.<\/a> \u2014 2015 (318) E.L.T. 626 (S.C.) \u2014 Referred [Para 5.2]<\/li>\n<li><a href=\"https:\/\/www.centaxonline.com\/search?searchData=2014%20(301)%20E.L.T.%20273%20(S.C.)&amp;itemType=AP\">Commissioner v. Super Synotex (India) Ltd.<\/a> \u2014 2014 (301) E.L.T. 273 (S.C.) \u2014 Referred [Para 5.1]<\/li>\n<li>Denso Haryana Pvt. Ltd. v. Commissioner \u2014 2017 (10) TMI 1028-CESTAT Chandigarh \u2014 Relied on [Paras 4.2, 4.3.1, 7]<\/li>\n<li>FMI Automotive Components Ltd. v. Commissioner \u2014 2025 (2) TMI 141-CESTAT Chandigarh \u2014 Referred [Paras 4.2.1, 4.2.2, 4.2.3]<\/li>\n<li>Hindustan Coca Cola Beverages Pvt. Ltd. v. Commissioner \u2014 2018 (1) TMI 761-CESTAT Chennai \u2014 Referred [Paras 4.3.2]<\/li>\n<li><a href=\"https:\/\/www.centaxonline.com\/search?searchData=2017%20(357)%20E.L.T.%20828%20(Tribunal)&amp;itemType=AP\">Honda Motorcycles &amp; Scooters India Pvt. Ltd. v. Commissioner<\/a> \u2014 2017 (357) E.L.T. 828 (Tribunal) \u2014 Relied on [Para 4.2]<\/li>\n<li>Johnson Matthey India Pvt. Ltd. v. Commissioner \u2014 2025 (2) TMI 258-CESTAT Chandigarh \u2014 Relied on [Paras 4.2, 4.3.1, 7]<\/li>\n<li>Shree Arihant Tradelinks India Pvt. Ltd. v. Commissioner \u2014 2021 (12) TMI 581-CESTAT Ahmedabad \u2014 Referred [Paras 4.2.1, 4.2.3 ]<\/li>\n<li>Sree Gokulam Food and Beverages Pvt. Ltd. v. Commissioner \u2014 2024 (3) TMI 490-CESTAT Chennai \u2014 Referred [Paras 4.2.3, 4.3.2]<\/li>\n<li>SRK Metals and Plastics Pvt. Ltd. v. Commissioner \u2014 2025 (4) TMI 1534-CESTAT Kolkata \u2014 Relied on [Paras 4.2, 4.3.1]<\/li>\n<li><a href=\"https:\/\/www.centaxonline.com\/search?searchData=(2024)%2018%20Centax%20370%20(Tri.%20-%20Chan.)&amp;itemType=AP\">Suzuki Motorcycle India Pvt. Ltd. v. Commissioner<\/a> \u2014 (2024) 18 Centax 370 (Tri. &#8211; Chan.) \u2014 Referred [Paras 4.2.1, 4.2.3]<\/li>\n<li><a href=\"https:\/\/www.centaxonline.com\/search?searchData=2011%20(271)%20E.L.T.%20161%20(S.C.)&amp;itemType=AP\">Uniflex Cables Ltd. v. Commissioner<\/a> \u2014 2011 (271) E.L.T. 161 (S.C.) \u2014 Referred [Paras 4.3.2]<\/li>\n<\/ul>\n<h2><em>List of Departmental Clarification Cited<\/em><\/h2>\n<ul>\n<li><a href=\"https:\/\/www.centaxonline.com\/search?searchData=Circular%20No.%20378%2F11%2F98-CX&amp;itemType=AP\">Circular No. 378\/11\/98-CX<\/a>, dated 12-3-1998 [Paras 4.2.3]<\/li>\n<li>Circular No. 354\/81\/00-TRU, dated 30-6-2000 [Paras 4.2.3]<\/li>\n<li><a href=\"https:\/\/www.centaxonline.com\/search?searchData=Circular%20No.%20671%2F62%2F2002-CX&amp;itemType=AP\">Circular No. 671\/62\/2002-CX<\/a>, dated 9-10-2002 [Paras 4.2.3]<\/li>\n<\/ul>\n","protected":false},"excerpt":{"rendered":"<p>Case Details: Delphi Automotive Systems Pvt. Ltd. Versus Commissioner Of Central Excise,&hellip;<\/p>\n","protected":false},"author":19,"featured_media":7334,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[49,51,63],"tags":[],"class_list":["post-7317","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-excise-service-tax","category-news-excise-service-tax","category-est-case-chronicles"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v25.9 - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>Sales Tax Retained Under VAT Deferment Includible in Excise Value | CESTAT<\/title>\n<meta name=\"description\" content=\"CESTAT holds that sales tax retained under Haryana VAT deferment scheme forms part of transaction value and is includible for excise duty.\" \/>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link 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