https://www.taxtmi.com/caselaws?id=126649 The Tribunal set aside the orders-in-appeal and allowed the appeals, ruling that discounts given to dealers should not include remuneration for services provided. The Tribunal clarified that such discounts should not be added to the transaction value under Central Excise Valuation Rules, 2000. It held that the discounts given to dealers did not constitute remuneration for services and should be governed by Section 4(1)(a) for sales transactions, not 4(1)(b) for non-sale cases. The decision aligned with previous judgments and upheld the appellant's position on the inclusion of discounts in the assessable value of goods. en-us Wed, 13 May 2009 00:00:00 +0530 Mon, 17 Jul 2017 18:49:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=126649 The Tribunal set aside the orders-in-appeal and allowed the appeals, ruling that discounts given to dealers should not include remuneration for services provided. The Tribunal clarified that such discounts should not be added to the transaction value under Central Excise Valuation Rules, 2000. It held that the discounts given to dealers did not constitute remuneration for services and should be governed by Section 4(1)(a) for sales transactions, not 4(1)(b) for non-sale cases. The decision aligned with previous judgments and upheld the appellant's position on the inclusion of discounts in the assessable value of goods. Case-Laws Central Excise Wed, 13 May 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=126649