https://www.taxtmi.com/caselaws?id=334326 The Tribunal ruled in favor of the appellant/assessee, allowing their appeals and dismissing the Revenue's appeal. The dispute centered on whether certain expenses incurred by vehicle dealers should be included in the assessable value for Central Excise duty. The Tribunal held that expenses like Pre-Delivery Inspection (PDI) charges, after-sales service charges, and advertisement expenses should not be added unless directly charged to the buyer. Legal precedents and the interpretation of relevant provisions were crucial in determining the exclusion of dealer expenses from the assessable value. en-us Tue, 09 Aug 2016 00:00:00 +0530 Wed, 07 Feb 2018 11:29:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=334326 The Tribunal ruled in favor of the appellant/assessee, allowing their appeals and dismissing the Revenue's appeal. The dispute centered on whether certain expenses incurred by vehicle dealers should be included in the assessable value for Central Excise duty. The Tribunal held that expenses like Pre-Delivery Inspection (PDI) charges, after-sales service charges, and advertisement expenses should not be added unless directly charged to the buyer. Legal precedents and the interpretation of relevant provisions were crucial in determining the exclusion of dealer expenses from the assessable value. Case-Laws Central Excise Tue, 09 Aug 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=334326