2013 (12) TMI 911

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....v. For the Respondent : Shri P Arul, Supdt. AR PER : Mathew John Applicant is an authorised dealer of M/s. TVS Motor Co. Ltd. They sell two wheelers manufactured by M/s. TVS Motor Co. Ltd. They provided so-called "Free Warranty Service" to the buyers of two wheelers. The applicant received reimbursement of the cost of spares, if any, replaced in the course of "free service" of vehicles du....

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....Service". In this regard, he relies on the decision of the Tribunal in the case of Hindustan Auto House (P) Ltd. Vs Commissioner of Central Excise, Jaipur reported in 2009 (13) S.T.R 190 (Tri.-Del.). 2. Learned authorised representative for the Revenue submits that the goods have been not sold to the buyer of the motor vehicles. There is no proper invoice showing that the goods have been sold t....