Pratap Steel Ltd. Vs. Cce

Pratap Steel Ltd. vs Cce

Type Court Judgment Court Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi Decided May 13, 1998

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Citation: sooperkanoon.com/13422
Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Judge: U Bhat, S T K.
Decided On: May 13, 1998
Subject: Land Acquisition

Case Summary

AI-generated summary - not the official court judgment text.

Land Acquisition

Key legal issue: Land Acquisition

Parties & Advocates

Appellant / Petitioner

Pratap Steel Ltd.

Respondent

Cce

Legal References

Reported In: (1998)(78)LC911Tri(Delhi)

Excerpt

1. the dispute in the appeal relates to inclusion of the cost of free after-sales-services in the assessable value of agricultural tractors manufactured by the appellant and cleared to wholesale dealers.appellant was keeping back this cost element from the dealers' margin and on satisfaction of due performance of the services, the amount withheld would be passed on to the wholesale dealers. that the cost of free after-sales-services cannot be included in the assessable value is clear from the mahindra & mahindra ltd. 1998 (25) rlt 547 (t) : 1998 (76) ecr 290 (t). we, therefore, set aside the impugned orders and allow the appeals.

Full Judgment

1. The dispute in the appeal relates to inclusion of the cost of free after-sales-services in the assessable value of agricultural tractors manufactured by the appellant and cleared to wholesale dealers.

Appellant was keeping back this cost element from the dealers' margin and on satisfaction of due performance of the services, the amount withheld would be passed on to the wholesale dealers. That the cost of free after-sales-services cannot be included in the assessable value is clear from the Mahindra & Mahindra Ltd. 1998 (25) RLT 547 (T) : 1998 (76) ECR 290 (T). We, therefore, set aside the impugned orders and allow the appeals.

Same Court & Year Customs Excise and Service Tax Appellate Tribunal CESTAT Delh... Same Parties Pratap Steel Ltd. vs Cce Same Subject Land Acquisition Same Judge U Bhat, S T K.