https://www.taxtmi.com/caselaws?id=388876 The Appellate Tribunal CESTAT Ahmedabad resolved the issue of whether unavailed cash discounts declared on invoices should be included in the assessable value. Relying on precedents, including the Hon'ble SC's decision in Purolators India Ltd., the Tribunal determined the issue was no longer res integra. Consequently, the impugned order was set aside, and the appeals were allowed, aligning with previous judgments favoring the appellant. en-us Tue, 19 Nov 2019 00:00:00 +0530 Thu, 07 Nov 2024 14:13:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=388876 The Appellate Tribunal CESTAT Ahmedabad resolved the issue of whether unavailed cash discounts declared on invoices should be included in the assessable value. Relying on precedents, including the Hon'ble SC's decision in Purolators India Ltd., the Tribunal determined the issue was no longer res integra. Consequently, the impugned order was set aside, and the appeals were allowed, aligning with previous judgments favoring the appellant. Case-Laws Central Excise Tue, 19 Nov 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=388876