2018 (4) TMI 294

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....decision through this consolidated order for the sake of convenience. The details are as under: -   PARTICULARS ST//282/2009 ST//283/2009 ST//284/2009 ST//285/2009 ST//62/2008 Division Aircraft Division IMGT Division Helicopter Division Engine Division Aircraft Division Period Involved April 2006 to 2007 October 2004 to September 2006 April 2006 to March 2007 April 2006 to March 2007 July 2003 to March 2006 Show Cause Notice Date 24.1.2004 04.10.2007 _.02.2008 24.10.2007 04.10.2006 order-in-original No and Date 63/2008 dated 29.12.2008 65/2008 dated 29.12.2008 66/2008 dated 29.12.2008 69/2008 dated 29.12.2008 63/2007 dated 29.11.2007 ....

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....ent took the view that the cost of materials also should be included for the purpose of levy of service tax and  proceedings were initiated for demanding service tax during the relevant period on the value of materials on which service tax was not paid by the appellant This resulted in the confirmation of demand for differential  service tax The appellant had claimed the benefit of Notification No 12/2003-ST dt 26/02/2003 which allows deduction for the value of materials used in the repair and maintenance of machines subject to   certain conditions The Department was of the view that the materials which were used in the process of repair were not "SOLD" Inasmuch as the service of aircrafts, helicopter etc were being done....

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.... that in this case the materials and the ATF value were shown separately and repair/service cost was shown separately. Further the learned counsel also submits that the appellants have not availed Cenvat credit. Therefore, we see that the appellant has fulfilled the conditions required to be fulfilled for availing the benefit of Notification No. 12/2003-S. T, dated 20-62003. We also take note of the fact that on the same activity for different periods, this Tribunal has already allowed the appeal in two cases. As regards the decision cited by the learned AR above in Safety Retreading Co, wherein according to the findings, the invoices unilaterally raised by the appellant indicated the break-up without substantiating the amount attributable ....