TaxTMI 
TaxTMI 
2016 (9) TMI 1349
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....sionerate. 2. The brief facts of the present case are that the appellants carry on the business inter-alia as manufacturer of commercial motor vehicles / chassis, cars and parts thereof and are having factories at different places in the States of Maharashtra, U.P., Karnataka, Jharkhand, Uttarakhand and Gujarat. The appellants also sell spare parts throughout the country. They sell the spare parts on door delivery basis with freight to be billed to the appellants i.e. transportation charges for spare parts upto customers premises is borne by the appellants and they do not charge any transportation charges to their customers separately and the price charged includes transportation cost also. The Department issued a show-cause notice dated 2....
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....l Circular dated 10.4.2011); (ii) The appellants have an open insurance policy with the Tata AIG General Insurance Company Ltd. where it is clearly mentioned that the coverage of all risks is from appellant's premises to the customers premises; and (iii) (iv) (iii) The price terms with the customer is on MRP value minus abatement as per Section 4A of Central Excise Act, 1944, the appellants are not collecting any extra amount from the customer over and above the MRP. Reference can be made to definition of Retail Sale Price under explanation to Section 4A of the Central Excise Act, 1944. 4.1. The learned advocate further submitted that it has been held in plethora of cases that once the conditio....
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....sive part of definition of 'input services'. In support of this submission, he relied upon the following case laws : (i) Placo Metals Ltd. vs. CCE, Ahm [2012 (280) ELT 299 (Tri.-Ahm)] (ii) Hydro S & S Industries Ltd. Vs. CCE, Trichirapalli [2013 TIOL-1089-CESTAT-MAD] (iii) Jammu Auto Industries Ltd. vs. CCE, Panchkula [2013 (31) STR 587 (Tri.-Del.)] (iv) Menon Pistons Ltd. vs. Commissioner of C.Ex., Kolhapur [2015 (40) STR 283 (Tri.-Mum.)] (v) Madras Cements Ltd. vs. Additional Commissioner of Cus. & C. Ex., Bangalore [2015 (40) STR 645 (Kar.)] (vi) Ultratech Cement Ltd. vs. CCE, Raipur [2014 (35) STR 641 (Chattisgarh)] 5. On the other hand, the learned A.R. for the Revenue submitted that the appellants have availed credit on G....