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TMI Blog2011 (12) TMI 372X X X X Extracts X X X X X X X X Extracts X X X X ..... es used in the course of servicing of cars – assessee pleaded that parts and consumables used for servicing of the vehicles had actually been sold by the Appellant on which VAT has been paid their value cannot be included in the value of the servicing of cars – pre-deposit of service tax demand, Cenvat credit demand, interest and penalty may be waived - Held that:- As in line with the decision o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... . ORDER Rakesh Kumar, Technical Member The Appellants are dealers of vehicles manufactured by M/s. Toyota Kirloskar and are also authorized service station for these vehicles. They provide the service of Authorised Service Station and Business Auxiliary Service. The first point of dispute in this case is as to whether the value of consumables - Engine Oil, Gear Oil, etc. used in cours ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ervicing of the vehicles had actually been sold by the Appellant on which VAT has been paid and hence, their value cannot be included in the value of the servicing of cars, that the Cenvat credit of Rs. 11 Lakhs, which has been disallowed by the Commissioner, had actually been paid on the various services used in the course of servicing of the cars, that the appellant have strong prima facie cas ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s not available to the appellant as the appellant have a number of branches and no evidence has been produced that the services in respect of which Cenvat credit had been taken, had been used exclusively in this Branch, and that, therefore, this is not the case for waiver from the requirement of pre-deposit. 5. We have carefully considered the submissions from both the sides and perused the re ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the case for total waiver from the requirement of pre-deposit. No financial hardship has been pleaded. The appellant are, therefore, directed to deposit an amount of Rs. 40 Lakh within a period of 8 weeks from the date of this order. On pre-deposit of this amount within the stipulated period, the requirement of pre-deposit of balance amount of service tax/Cenvat credit demand, interest and penalty ..... X X X X Extracts X X X X X X X X Extracts X X X X
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