TMI Blog2013 (11) TMI 251X X X X Extracts X X X X X X X X Extracts X X X X ..... e 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... w vehicles sold on behalf of the manufacturer during the warranty period. The manufacturer pays them service charges as well as cost of parts replaced by them during the warranty period. The applicant has been paying service tax on the cost of service provided but they were not paying services tax on the cost of materials used claiming exemption under Notification No.12/03-ST dt.20-06-03. Revenue ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... also their contention that notification 12/03-ST provides exemption for goods sold while providing service. So, it is their prayer that their appeal may be admitted without any pre-deposit. 3. Opposing the prayer, Ld. AR for Revenue submits that for claiming exemption under notification No.12/03-ST, there should be a sale of goods to the service recipient. In this case, service recipient is the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ssue to be decided at the time of hearing of the appeal. 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 consum ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
