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2019 (9) TMI 1493 - CESTAT CHENNAILevy of Service Tax - reimbursable amount of spares received from the manufacturers - case of Revenue is that the appellant had been reimbursed with the cost of replacement of spares while servicing of vehicle during the warranty period, but did not discharge service tax on the value of such reimbursement amount received from the recipient of service - HELD THAT:- The adjudicating authority had recorded that no documentary evidences were submitted by the appellant to show that it had maintained the records to demonstrate that the quantity of spares and consumable were used in providing such services. On a close reading of the adjudication order, we find that there is contradiction in the stand taken by the original authority. Thus, considering the submissions of the appellant that it had maintained adequate records and also paid VAT/CST, we are of the view that the matter should be remanded to the original authority for proper fact finding and verifying of the documents to arrive at the conclusion, whether the adjudged demand in question can be confirmed under the circumstances of the case. It is expected that the original authority should closely examine the contents of the master Circular dated 23-8-2007, Notification No. 12/2003, dated 20-6-2003 for a proper conclusion on the issue regarding leviability of service tax on the appellant - Appeal allowed by way of remand.
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