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    <title>2019 (5) TMI 718 - CESTAT NEW DELHI</title>
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    <description>The Tribunal allowed the appeal, setting aside the impugned order and granting consequential relief. The dispute centered on whether the value of consumable and parts, on which VAT was paid, should be included in the total value of services provided by the appellant, registered for &quot;Service of Motor Vehicle&quot; and &quot;Business Auxiliary Service.&quot; Precedents, including decisions upheld by the Hon&#039;ble Allahabad High Court, supported the appellant&#039;s position, leading to a favorable outcome.</description>
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      <description>The Tribunal allowed the appeal, setting aside the impugned order and granting consequential relief. The dispute centered on whether the value of consumable and parts, on which VAT was paid, should be included in the total value of services provided by the appellant, registered for &quot;Service of Motor Vehicle&quot; and &quot;Business Auxiliary Service.&quot; Precedents, including decisions upheld by the Hon&#039;ble Allahabad High Court, supported the appellant&#039;s position, leading to a favorable outcome.</description>
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      <pubDate>Tue, 07 May 2019 00:00:00 +0530</pubDate>
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