2013 (10) TMI 989

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....tion for waiver of pre-deposit of duty of Rs.24,85,647/-, interest and penalty. 3. The demand is confirmed after denying the credit of service tax paid by the dealers of the applicant. 4. Brief facts of the case are that the applicants are engaged in the manufacture of motor vehicles which are sold to various dealers. The dealers are undertaking the service of vehicles during the warranty period....

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....n whether the sale/services expenses are included and if expenses are included in the assessable value the assesse is entitled to credit. 7. In view of this the demand is not sustainable. 8. Revenue relies upon the definition of input service as provided under Rule 2(l) of the Finance Act, 1994 (sic) and also relies upon the terms and conditions of the agreement entered between the applicants an....

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....cally held that in case that after sale expenses are included in the assessable value in such case the assesse is entitled for credit of service tax. In the present case we have gone through the dealer's agreement. As per Annexure II Schedule I of the agreement the obligation on the dealer is to establish and maintain at its cost the adequate and satisfactory sales and service facilities as recomm....