Discount on Demo Vehicles Not Deductible as Demo Cars Identical to Normal Cars: CESTAT Chennai

Hindustan Motor Finance Corporation Ltd. Vs Commissioner of GST & Central Excise (CESTAT Chennai) The dispute before the Customs Excise and Service Tax Appellate Tribunal Chennai concerned the valuation of demo vehicles supplied to dealers by the appellant. Multiple appeals were filed against Orders-in-Appeal passed by the Commissioner of GST and Central Excise (Appeals), Chennai. The central issue in all the appeals was whether the discount given by the appellant on demo vehicles supplied to dealers could be excluded from the assessable value under Section 4 of the Central Excise Act, 194...