Relief to Kirloskar Oil Engines: CESTAT Excludes Dealer Promotion Expenses from Assessable Value, No direct benefit to Manufacturer [Read Order]

Considering no direct benefit to the Kirloskar Oil Engines, the manufacturer, CESTAT dismissed the CCE appeal

By Kavi Priya - On September 27, 2024 1:01 pm - 3 mins read

CESTAT - CESTAT Mumbai - Kirloskar Oil - Kirloskar Oil Engines - Customs Excise and Service Tax Appellate Tribunal - Taxscan

The Mumbai Bench of Customs, Excise, and Service Tax Appellate Tribunal ( CESTAT ) ruled that dealer promotion expenses should not be included in the assessable value of goods for excise duty purposes when there was no direct benefit to Kirloskar Oil Engines, the manufacturer. Kirloskar Oil Engines manufactures internal combustion engines, diesel generators, and…

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