https://www.taxtmi.com/caselaws?id=266928 The Tribunal dismissed the appeals, affirming that service charges were not eligible for deduction as trade discounts. It was held that the change in nomenclature to additional trade discount did not alter the nature of the deduction, emphasizing the importance of transparency in invoicing and the need for evidence to establish the nature of deductions. The decision clarified the distinction between service charges and trade discounts, emphasizing adherence to established trade practices in determining the eligibility of deductions in assessing the value of goods. en-us Thu, 02 Jul 2015 00:00:00 +0530 Thu, 09 Feb 2017 12:28:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=266928 The Tribunal dismissed the appeals, affirming that service charges were not eligible for deduction as trade discounts. It was held that the change in nomenclature to additional trade discount did not alter the nature of the deduction, emphasizing the importance of transparency in invoicing and the need for evidence to establish the nature of deductions. The decision clarified the distinction between service charges and trade discounts, emphasizing adherence to established trade practices in determining the eligibility of deductions in assessing the value of goods. Case-Laws Central Excise Thu, 02 Jul 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=266928