https://www.taxtmi.com/caselaws?id=756134 CESTAT Bangalore ruled in favor of the appellant regarding cross-model utilization of incentives/discounts for luxury cars. Following Tata Motors Ltd. precedent, the Tribunal held that discounts declared for specific car models don't qualify as trade discounts since end-users don't receive them directly. However, the demand was barred by limitation as the appellant had been following this mechanism since 2008 without departmental objection until Central Excise Revenue Audit raised the issue post-Tata Motors judgment. No suppression or mis-declaration warranted extended limitation period invocation. en-us Fri, 26 Jul 2024 00:00:00 +0530 Sun, 28 Jul 2024 11:40:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=756134 CESTAT Bangalore ruled in favor of the appellant regarding cross-model utilization of incentives/discounts for luxury cars. Following Tata Motors Ltd. precedent, the Tribunal held that discounts declared for specific car models don't qualify as trade discounts since end-users don't receive them directly. However, the demand was barred by limitation as the appellant had been following this mechanism since 2008 without departmental objection until Central Excise Revenue Audit raised the issue post-Tata Motors judgment. No suppression or mis-declaration warranted extended limitation period invocation. Case-Laws Central Excise Fri, 26 Jul 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=756134