https://www.taxtmi.com/caselaws?id=308270 The Court held that Pre-Delivery Inspection (PDI) and After Sales Service (ASS) charges should not be included in the assessable value of motor vehicles for excise duty payment. The Court dismissed the Department's appeals and allowed the appeals filed by the assessees based on the Supreme Court's ruling, overruling the Larger Bench view in Maruti Suzuki. Consequently, the inclusion of PDI and ASS charges from the profit margin of dealers was not required, resulting in the allowance of the appeals. en-us Wed, 11 Dec 2019 00:00:00 +0530 Mon, 12 Jun 2023 21:13:27 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=308270 The Court held that Pre-Delivery Inspection (PDI) and After Sales Service (ASS) charges should not be included in the assessable value of motor vehicles for excise duty payment. The Court dismissed the Department's appeals and allowed the appeals filed by the assessees based on the Supreme Court's ruling, overruling the Larger Bench view in Maruti Suzuki. Consequently, the inclusion of PDI and ASS charges from the profit margin of dealers was not required, resulting in the allowance of the appeals. Case-Laws Central Excise Wed, 11 Dec 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=308270