2011 (12) TMI 372

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... ORDER Rakesh Kumar, Technical Member - The Appellants are dealers of vehicles manufactured by M/s. Toyota Kirloskar and are also authorized service station for these vehicles. They provide the service of Authorised Service Station and Business Auxiliary Service. The first point of dispute in this case is as to whether the value of consumables - Engine Oil, Gear Oil, etc. used in course of ....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....g of the vehicles had actually been sold by the Appellant on which VAT has been paid and hence, their value cannot be included in the value of the servicing of cars, that the Cenvat credit of Rs. 11 Lakhs, which has been disallowed by the Commissioner, had actually been paid on the various services used in the course of servicing of the cars, that the appellant have strong prima facie case and hen....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....e to the appellant as the appellant have a number of branches and no evidence has been produced that the services in respect of which Cenvat credit had been taken, had been used exclusively in this Branch, and that, therefore, this is not the case for waiver from the requirement of pre-deposit. 5. We have carefully considered the submissions from both the sides and perused the records. Prima fa....