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2011 (12) TMI 372 - CESTAT, NEW DELHIInclusion of consumables used in course of servicing of cars and the parts used for replacement to the assessable value of the "Authorized Servicing Station" service for charging service tax - Disallowance of Cenvat credit on repair and maintenance services used in the course of servicing of cars – assessee pleaded that parts and consumables used for servicing of the vehicles had actually been sold by the Appellant on which VAT has been paid their value cannot be included in the value of the servicing of cars – pre-deposit of service tax demand, Cenvat credit demand, interest and penalty may be waived - Held that:- As in line with the decision of the Larger Bench in the case of Aggarwal Colour Advance Photo System v. CCE (2011 - TMI - 205988 - CESTAT, NEW DELHI LB ) the value of the goods used for providing a service is to be included in the value of the service - Appellant have not been able to give the break-up of total value of the goods used into the value of consumable and the value of spare parts - unable to show as to whether the services in respect of which the Cenvat credit had been taken, had been exclusively used in the service station - deposit an amount of Rs. 40 Lakh within a period of 8 weeks from the date of the order - decided against the assessee
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