Case Law Details
Suzuki Motorcycle India Private Limited Vs Commissioner of Central Excise (CESTAT Chandigarh)
In a recent case between Suzuki Motorcycle India Private Limited and the Commissioner of Central Excise, the issue of whether advertisement expenses incurred by dealers should be included in the assessable value for taxation purposes came under scrutiny. The verdict, delivered by the Customs, Excise, and Service Tax Appellate Tribunal (CESTAT) in Chandigarh, sheds light on the intricate legal aspects surrounding such expenses.
Background of the Case
Suzuki Motorcycle India Private Limited (the appellant) manufactures motorcycles, scooters, and related parts. The company sells its products through a network of dealers who, as per dealership agreements, undertake promotional activities such as advertisements in newspapers, hoardings, and magazines. While the appellant reimburses a portion of these expenses, the remaining amount is borne by the dealers themselves.
Key Arguments
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