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2018 (5) TMI 395 - AT - Central ExciseValuation - inclusion of Predelivery Inspection (PDI) charges incurred by the dealers of 2/3 wheeled motor vehicles and thereafter reimbursed by the appellants - Held that: - Pre-Delivery Inspection charges is the outflow expenses of the appellant therefore the same by any stretch of imagination cannot be said that the same is on account of any additional consideration - issue is decided in appellant own case COMMR. OF C. EX. & CUS., AURANGABAD Versus BAJAJ AUTO LTD. [2014 (7) TMI 229 - CESTAT MUMBAI], where it was held that In the absence of any flow-back from the dealer to the respondent-assessee, the question of including PDI and after-sale service charges in the assessable value of the goods sold does not arise at all - appeal allowed - decided in favor of appellant.
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