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Central Excise - Highlights / Catch Notes

Home Highlights October 2013 Year 2013 This

Valuation - After sales service - Service Discount in lieu of ...


Valuation Issue on After-Sales Service Discounts: No Evidence of Monetary Return from Buyer to Manufacturer in Excise Context.

October 30, 2013

Case Laws     Central Excise     AT

Valuation - After sales service - Service Discount in lieu of the Guarantee - 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 - no demand - AT

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