9911796707
TMI Blog2021 (12) TMI 239X X X X Extracts X X X X X X X X Extracts X X X X ..... e Appellant Shri N.N. Prabhudesai, Authorized Representative for the Respondent ORDER PER : RAMESH NAIR The short issue involved in the present case is that whether the cost of Pre-delivery Inspection (PDI) and After Sale Service (ASS) charges required to be included in the assessable value of the motor vehicles sold by the appellant to the dealers, when these charges/expenditure are incurred ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nt to the dealers; when these charges/expenditures are incurred by the dealers from their profit margin. 4. Both sides fairly agree that the issue is covered by the judgment of Hon'ble Supreme Court in the case of Commissioner of Central Excise, Mysore Vs. TVS Motors Co. Ltd. - 2016 (331) ELT 3 (SC). Their Lordships considering the issue in the context of amended Section 4 of Central Excise ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ection (PDI) and After Sales Service (ASS) charges cannot be included in the assessable value of the motor vehicles. In the result, the assessee's appeals are allowed and Revenue's appeal is dismissed." 4. From the above order of this Tribunal the issue stand settled in favour of the appellant. Accordingly, the impugned order is set aside and the appeal is allowed. (Dictated and pronounced in th ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
