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2021 (12) TMI 239 - AT - Central ExciseValuation - 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.
Issues involved: Whether Pre-delivery Inspection (PDI) and After Sale Service (ASS) charges should be included in the assessable value of motor vehicles sold by the appellant when incurred by dealers from their profit margin.
Analysis: The appellate tribunal addressed the issue of whether PDI and ASS charges should be included in the assessable value of motor vehicles sold by the appellant. The tribunal referred to a previous order in the appellant's case where it was decided that such charges cannot be included in the assessable value. This decision was based on the judgment of the Hon'ble Supreme Court in the case of Commissioner of Central Excise, Mysore Vs. TVS Motors Co. Ltd., which clarified that PDI and free ASS charges should not be part of the assessable value for excise duty purposes. The tribunal upheld this view, dismissing the Revenue's appeal and allowing the appellant's appeal. The tribunal noted that the issue had already been settled in favor of the appellant based on a previous order in the appellant's case. The tribunal referred to the judgment of the Hon'ble Supreme Court to support its decision that PDI and ASS charges should not be included in the assessable value of motor vehicles. As a result, the tribunal set aside the impugned order and allowed the appeal of the appellant. In conclusion, the tribunal held that the cost of Pre-delivery Inspection (PDI) and After Sale Service (ASS) charges should not be included in the assessable value of motor vehicles sold by the appellant to dealers, as per the decision in the appellant's previous case and the judgment of the Hon'ble Supreme Court.
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