The Bangalore Bench of Customs, Excise, and Service Tax Appellate Tribunal (CESTAT) has held that the cross-model utilisation of discounts is not admissible.The bench of D.M. Misra (Judicial Member) and R. Bhagya Devi (Technical Member) has observed that the so-called special discount claimed to have been passed on by the appellant to the dealers is not a trade discount at all so as to...
