2015 (11) TMI 152

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..... en by the respondent stating that this additional 10 per cent includes an amount for holding seminars, publicity and marketing, has been accepted. - no substantial question of law is involved - Decided against Revenue. - Civil Appeal No. 1605/2006 - - - Dated:- 13-8-2015 - Mr. A.K. Sikri And Mr. Rohinton Fali Nariman, JJ For the Petitioner : Mr. Yashank Adhyaru, Sr. Adv., Mr. Rupesh Kuma .....

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..... , Excise and Service Tax Appellate Tribunal (hereinafter referred to as 'CESTAT') which, vide the impugned order, allowed the appeal preferred. CESTAT has found that the respondent and the purchaser, to whom the supplies were made, are not related persons. In respect of extra trade discount of 10 per cent, the explanation given by the respondent stating that this additional 10 per cent inc .....

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