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2018 (8) TMI 602 - CESTAT MUMBAIValuation - inclusion of Pre Delivery Inspection charges and Cost of free services incurred by the dealers in their assessable value - whether the value of Pre Delivery Inspection charges and After Sales Service charges incurred by the dealers on the motor vehicles purchased from the appellant be included in the value of the motor vehicles while determining the excise duty on the same? - Held that:- It is the contention of the appellant that after 1.3.2003, they have not claimed deduction on account of Pre Delivery Inspection charges and After Sales Service charges incurred by their dealers in providing such services from the assessable value of vehicles sold, even though the said amount was reimbursed to them. To this claim of the appellant, the Revenue has not placed any contrary evidence. Also, Hon’ble Supreme Court in TVS Motors Co. Ltd. case [2015 (12) TMI 874 - SUPREME COURT] observed that Pre Delivery Inspection charges and after Sales Service charges cannot form part of assessable value of motor vehicles. Appeal allowed - decided in favor of appellant.
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