https://www.taxtmi.com/caselaws?id=365130 Pre-delivery inspection charges and after-sales service charges incurred by dealers for motor vehicles are not includible in the assessable value under Section 4 of the Central Excise Act, 1944 for excise duty purposes. The assessee did not claim any deduction of those dealer-incurred expenses after the relevant date, and the Revenue produced no material to the contrary. The stated legal position, as affirmed by the Supreme Court, is that such dealer service charges do not form part of the assessable value. Accordingly, a demand confirming duty on that basis cannot be sustained. en-us Fri, 29 Jun 2018 00:00:00 +0530 Sat, 11 Aug 2018 07:57:54 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=365130 Pre-delivery inspection charges and after-sales service charges incurred by dealers for motor vehicles are not includible in the assessable value under Section 4 of the Central Excise Act, 1944 for excise duty purposes. The assessee did not claim any deduction of those dealer-incurred expenses after the relevant date, and the Revenue produced no material to the contrary. The stated legal position, as affirmed by the Supreme Court, is that such dealer service charges do not form part of the assessable value. Accordingly, a demand confirming duty on that basis cannot be sustained. Case-Laws Central Excise Fri, 29 Jun 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=365130