2014 (1) TMI 455

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....dent: Shri K.S.V.V. Prasad, SDR ORDER Per Mathew John: In this application, the applicant is an authorised dealer of M/s. Tata Motors and is engaged in selling of passenger cars. The applicant also provides free service to their customers during the warranty period of the motor vehicles sold by them. 2. The issue in dispute is about the fact that the cost of the service is being paid by M/s. T....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ved from M/s. TAFE is inclusive of the cost of spare parts, though it is separately given through Credit Notes. He submits that no documentary proof has been produced by the applicant for claiming such exemption. 5. We have considered the submissions of both sides. From the Order-in-Original, it is clear that there are Debit Notes raised by M/s. Tata Motors for cost of the goods and the component....