2013 (11) TMI 502

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..... gaged in the business of manufacture of LPG cylinders and also its maintenance and repair. They are registered as service provider under various categories. A dispute arose between Revenue and the applicant regarding the service tax liability for the period Oct 04 to Sept 08. A show cause notice was issued and adjudicated. On adjudication, demand for tax amounting to Rs.29,73,990/- is confirmed ag .....

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..... ervice was utilized for manufacture of excisable goods by the service recipient, they were not able to produce document to prove their contention before the adjudicating authority. Now, they have produced a certificate issued by Grieves Cotton Ltd to the effect that they have paid excise duty on goods manufactured using such service. Therefore, it is his contention that he has got a strong case on .....

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..... lakhs roughly and not for Rs.10,16,862/- as claimed by the applicant. In respect of parts used in maintenance and repair and consumables used in maintenance and repair, he submits that maintenance could not have been carried out without these parts and its value is not shown separately in the invoice issued. He further submits that the distinction made between consumables and parts is quite artifi .....

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