Cce Vs. Electrolux Voltas Ltd.

Cce vs Electrolux Voltas Ltd.

Type Court Judgment Court Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai Decided Sep 26, 2005

~1 min read

https://sooperkanoon.com/case/40366

For advocates & juniors · 7-day free trial

Brief this judgment before chambers

Stop skimming 50 pages - get an 18-section AI Brief on this case, ask scoped follow-ups, and find related precedents with Semantic Search. Full trial, no card required.

18-section brief - facts, issues, ratio, relief
Ask this case - answers cite the judgment
Semantic search - find precedents by meaning
Research drawer - sections, cites, related cases

Citation: sooperkanoon.com/40366
Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai
Judge: K Kumar, S T Chittaranjan
Decided On: Sep 26, 2005
Subject: Service Tax

Case Summary

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

Service Tax

Key legal issue: Service Tax

Parties & Advocates

Appellant / Petitioner

Cce

Respondent

Electrolux Voltas Ltd.

Excerpt

1. heard both sides. the lower appellate authority has decided that after-sales service charges for four years being optional cannot be included for the purpose of valuation while determining mrp under section 4a of the central excise act, 1944. we are of the view that the said decision is legal and correct and hence, the department's appeal is rejected.

Full Judgment

1. Heard both sides. The lower appellate authority has decided that after-sales service charges for four years being optional cannot be included for the purpose of valuation while determining MRP under Section 4A of the Central Excise Act, 1944. We are of the view that the said decision is legal and correct and hence, the Department's appeal is rejected.

Same Court & Year Customs Excise and Service Tax Appellate Tribunal CESTAT Mumb... Same Parties Cce vs Electrolux Voltas Ltd. Same Subject Service Tax Same Judge K Kumar, S T Chittaranjan