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2013 (10) TMI 1188 - AT - Central ExciseValuation - After sales service - Service Discount in lieu of the Guarantee:- Held that:- The issue of including free service/ after sales services rendered by the dealers to assessable value is no more res-integra, when there is no after sales flow of consideration from the buyers of the goods to the manufacturer – Following Tata Motors Limited vs. UOI [2012 (9) TMI 244 - BOMBAY HIGH COURT] - there is no evidence on records that any of the after sales money consideration has flown back from the ultimate buyer of the goods to the manufacturer - appeal filed by the appellant is allowed by setting aside the Order – Decided in favour of Assessee.
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