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2013 (11) TMI 251 - AT - Service TaxValuation - inclusion of cost of material in the value of repair and maintenance services provided during warranty period - VAT was being paid on material - notification no. 12/2003 - Whether there is a sale of goods to the service recipient in a case where value of the goods is paid by the service recipient but the possession is handed over to the owner of the vehicle is a legal issue to be decided at the time of hearing of the appeal - Held that:- In the matter of cenvat credit, it is not clear as to what type of burden the applicant is expected to discharge so long as Revenue has not pointed out any instances of the applicant having taken Cenvat credit on materials used. Further, from the invoices placed before us we are of the view that the dispute is about parts used and not consumables and if at all there is any consumable involved the proceedings before the lower authorities have not segregated the quantum attributable to consumables - It is proper to grant waiver of pre-deposit of dues arising from the impugned order in this case also for admission of appeal - stay granted.
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