https://www.taxtmi.com/caselaws?id=340904 The Tribunal dismissed the appeal filed by the department against an Order-in-Original, which had dropped the demand for excise duty on after-sales service and pre-delivery inspection (PDI) provided by the dealer. Relying on legal precedent, including Supreme Court decisions, the Tribunal held that expenses for after-sales services and PDI do not form part of the assessable value for excise duty purposes. The court emphasized that these services are not linked to the sale transaction value or considered as consideration for sale. The impugned order was upheld based on established legal principles. en-us Wed, 22 Mar 2017 00:00:00 +0530 Fri, 29 Sep 2017 09:58:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=340904 The Tribunal dismissed the appeal filed by the department against an Order-in-Original, which had dropped the demand for excise duty on after-sales service and pre-delivery inspection (PDI) provided by the dealer. Relying on legal precedent, including Supreme Court decisions, the Tribunal held that expenses for after-sales services and PDI do not form part of the assessable value for excise duty purposes. The court emphasized that these services are not linked to the sale transaction value or considered as consideration for sale. The impugned order was upheld based on established legal principles. Case-Laws Central Excise Wed, 22 Mar 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=340904