https://www.taxtmi.com/caselaws?id=445479 CESTAT Chandigarh held that after-sale service charges reimbursed by motor vehicle manufacturers to dealers cannot be included in assessable value for excise duty purposes. The tribunal found the show-cause notice lacked clarity on what specific expenses were reimbursed and failed to establish that these amounts constituted additional consideration flowing to the manufacturer. The department could not prove that dealers collected extra amounts from customers for pre-delivery inspection and after-sale services that flowed back to the appellant. Without evidence of additional consideration, reimbursed expenses cannot be included in assessable value under Section 4 of Central Excise Act, 1944. Appeal allowed. en-us Wed, 08 Nov 2023 00:00:00 +0530 Wed, 08 Nov 2023 14:37:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=445479 CESTAT Chandigarh held that after-sale service charges reimbursed by motor vehicle manufacturers to dealers cannot be included in assessable value for excise duty purposes. The tribunal found the show-cause notice lacked clarity on what specific expenses were reimbursed and failed to establish that these amounts constituted additional consideration flowing to the manufacturer. The department could not prove that dealers collected extra amounts from customers for pre-delivery inspection and after-sale services that flowed back to the appellant. Without evidence of additional consideration, reimbursed expenses cannot be included in assessable value under Section 4 of Central Excise Act, 1944. Appeal allowed. Case-Laws Central Excise Wed, 08 Nov 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=445479