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2017 (3) TMI 1407 - AT - Central ExciseValuation - inclusion of charges for after Sales Service - Pre-Delivery Inspection (PDI) - Held that: - an identical issue has come up in the case of CCE, Mysore v. TVS Motors Co.Ltd. [2015 (12) TMI 874 - SUPREME COURT], where the Hon ble Supreme Court has endorsed the view laid down in the case of Tata Motors Ltd. v. Union of India [2012 (9) TMI 244 - BOMBAY HIGH COURT] and held that the expenses incurred by the dealer for PDI and said services has nothing to do with the term servicing mentioned in the transaction value and as such, the said expenses cannot be added to assessable value - demand set aside - appeal dismissed - decided against Revenue.
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