TMI Blog2013 (10) TMI 1188X X X X Extracts X X X X X X X X Extracts X X X X ..... 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. - Appeal No.: E/383 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ervice discount given to the dealers is an additional consideration flowing from the buyers to the appellants and is required to be added to the assessable value as per Rule -6 of the Central Excise Valuation Rules, 2001/2002. In the first round of litigation, the matter came up to CESTAT and the issue was remanded by CESTAT under order No. A/1097/WZB/06/C-II/EB, S/860/WZB/06/C-II/EB dated 16.06.2 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... aws relied upon by the appellant that as per order dated 16.10.2012 of the CESTAT, Delhi, in the case CCE, Chandigarh vs. Punjab Tractors Limited-[2013-TIOL-28-CESTAT-DEL.], 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. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... i Suzuki (Supra). Similarly, in our view, it is not necessary to express any view on the order in original dated 5th December, 2011. 5. Based on the law laid down by Hon'ble High Court of Bombay in the case of Tata Motors Limited vs. UOI (supra), the case of the appellant is also covered as there is no evidence on records that any of the after sales money consideration has flown back from the ul ..... X X X X Extracts X X X X X X X X Extracts X X X X
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