2014 (1) TMI 455

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..... value of the spare parts used - Held that:- Debit Notes raised by M/s. Tata Motors for cost of the goods and the components of such Debit Notes is not disputed. That being the case, prima facie, the applicant is eligible for exemption under Notification No.12/2003 and, therefore, we grant waiver of pre-deposit of dues arising from the impugned order for the purpose of admission of the appeal and .....

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..... ing out clearly from the order that the cost of the parts are also borne by M/s. Tata Motors. The dispute is whether the value of the services can be split as cost of spare parts and cost of services and as to whether the applicant has the option not to pay tax on the value of the spare parts used. 3. The learned counsel for the applicant submits that Notification No.12/2003-ST, dated 20.06. .....

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