https://www.taxtmi.com/caselaws?id=106794 The Tribunal ruled in favor of the appellant, a paper manufacturer, in a dispute over claimed deductions for trade discounts paid to indentors. Despite Revenue's allegations of service charges being claimed as deductions, the Tribunal found in favor of the appellant after verifying invoices and determining that only legitimate trade discounts were claimed, not service charges. The Commissioner's stance that service charges cannot be considered trade discounts was rejected, and the matter was remanded for further verification to ensure no duty liability exists based on the appellant's legitimate trade discount claims. en-us Fri, 22 Nov 2002 00:00:00 +0530 Thu, 15 Mar 2012 17:07:34 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=106794 The Tribunal ruled in favor of the appellant, a paper manufacturer, in a dispute over claimed deductions for trade discounts paid to indentors. Despite Revenue's allegations of service charges being claimed as deductions, the Tribunal found in favor of the appellant after verifying invoices and determining that only legitimate trade discounts were claimed, not service charges. The Commissioner's stance that service charges cannot be considered trade discounts was rejected, and the matter was remanded for further verification to ensure no duty liability exists based on the appellant's legitimate trade discount claims. Case-Laws Central Excise Fri, 22 Nov 2002 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=106794