TMI Blog2014 (8) TMI 145X X X X Extracts X X X X X X X X Extracts X X X X ..... respondents were clearing the goods under the consolidated invoice and uniformly charging taking 60% towards the value of the material and 40% towards service. There is no separate invoice regarding the actual sale of goods and material - in the case of retreading of tyres where the invoices are showing deemed sale of certain percentage of material the benefit of Notification No. 12/2003 is not available. The Tribunal further held that the material used for repairs of tyres cannot be considered as spare - order whereby the Commissioner (Appeals) allowed the benefit of Notification No. 12/2003-ST is set aside and the order passed by the adjudicating authority in this regard is restored - Following decision of Ador Fontech Ltd. [2014 (7) TMI ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... as per the provisions of Notification No. 12/2003-ST the value and materials sold by the service provider to the service recipient is not to be taken into consideration subject to the condition that there is documentary proof specifically indicating the value of such materials. In the present case, the respondents, in the invoice, are showing the deemed sale of materials to the extent of 60% and 40% towards labour charges. Respondents are not indicating the value of goods and materials actually sold. Revenue relies upon the final order dated 5.4.2013 of M/s Ador Fontech Ltd vs CCE, Nagpur in Appeal No. ST/100/09 2013 where this issue has already been decided in favour of Revenue. 6. Respondent relies upon the decision of the Hon ble Sup ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the material and 40% towards service. There is no separate invoice regarding the actual sale of goods and material. We find that this issue is now settled by the Tribunal in the case of Ador Fontech Ltd. (supra) and the Tribunal held that in the case of retreading of tyres where the invoices are showing deemed sale of certain percentage of material the benefit of Notification No. 12/2003 is not available. The Tribunal further held that the material used for repairs of tyres cannot be considered as spare. In view of the above decision, we find merit in the contention of Revenue and the impugned order whereby the Commissioner (Appeals) allowed the benefit of Notification No. 12/2003-ST is set aside and the order passed by the adjudicating au ..... X X X X Extracts X X X X X X X X Extracts X X X X
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