2010 (10) TMI 792

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..... lized various articles for providing effective repairs and maintenance would be entitled to avail the benefit of the Notification No. 12/2003-S.T., dated 20-6-2003 in relation to such articles - decision of the Tribunal in the matter of Agrawal Colour Advance Photo System v. CCE (2010 -TMI - 77640 - CESTAT, NEW DELHI) wherein similar issue had arisen and/has been sought to be referred for decision .....

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..... essee engaged in rendering services of repairs and maintenance to its customers having utilized various articles for providing effective repairs and maintenance would be entitled to avail the benefit of the Notification No. 12/2003-S.T., dated 20-6-2003 in relation to such articles. In other words, whether the expression 'value of goods and materials sold' appearing in the said notification would .....

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