Home Case Index All Cases Central Excise Central Excise + AT Central Excise - 2021 (12) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2021 (12) TMI 239 - CESTAT MUMBAIValuation - inclusion of cost of Pre-delivery Inspection (PDI) and After Sale Service (ASS) in the assessable value of the motor vehicles sold by the appellant to the dealers - charges/expenditure are incurred by the dealers from their profit margin - HELD THAT:- The issue is no longer res integra as held in COMMISSIONER OF CENTRAL EXCISE, MYSORE VERSUS M/S TVS MOTORS COMPANY LTD. [2015 (12) TMI 874 - SUPREME COURT] where it was decided that the said charges cannot be included in the assessable value of the motor vehicles. The issue stand settled in favour of the appellant - Appeal allowed - decided in favor of appellant.
|