https://www.taxtmi.com/caselaws?id=374813 Value of spare parts used in maintenance and repair services may be excluded under Notification No. 12/2003-ST where the supplier can show separate sale and that VAT or sales tax was paid. The Tribunal noted that the appellant claimed to have bills and invoices supporting such separate supply, while the adjudicating authority had accepted eligibility in principle but rejected the claim for lack of evidence. The matter was remanded so the appellant could produce the supporting invoices and bills, and the claim could be reconsidered on that material. en-us Fri, 26 Oct 2018 00:00:00 +0530 Mon, 11 Feb 2019 08:04:20 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=374813 Value of spare parts used in maintenance and repair services may be excluded under Notification No. 12/2003-ST where the supplier can show separate sale and that VAT or sales tax was paid. The Tribunal noted that the appellant claimed to have bills and invoices supporting such separate supply, while the adjudicating authority had accepted eligibility in principle but rejected the claim for lack of evidence. The matter was remanded so the appellant could produce the supporting invoices and bills, and the claim could be reconsidered on that material. Case-Laws Service Tax Fri, 26 Oct 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=374813