2011 (4) TMI 1112

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.....M.Vaidya, Authorised Representative (JDR) for the respondent Per: B.S.V. Murthy: The appellants are engaged in the manufacture of automotive parts for M/s. Tata Motors Ltd. and the department has taken a view that the cost of drawing and design charges incurred by M/s. Tata Motors Limited in respect of automotive parts manufactured by the appellants and supplied to M/s. Tata Motors Limite....

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....nal took a view that on merits the cost of drawing and design worked out @ 0.85% by Tata Motors is includable by the vendors. Therefore, the decision on which the learned counsel has relied upon goes against them on merits.  Further, as regards the revenue-neutrality, the decision is in their favour. We, taking note of the fact that this decision was not before both the lower authorities when....