2014 (3) TMI 944

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..... 1102/2013 - MISC. ORDER No.42199/2013 - Dated:- 10-9-2013 - Shri Pradip Kumar Das and Shri Mathew John, JJ. For the Appellant : Shri K. Ramnath Prabhu, Adv. For the Respondent : Shri P. Arul, Supdt.-AR JUDGEMENT Per Mathew John: The applicant is a dealer of motor cars. They give free service to the buyers of the vehicles and charge the cost of material used and for serv .....

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..... venue submits that in this case, there is no sale of components. He relies on the decision West Zonal Bench of the Tribunal in the case of M/s. Seva Automotive Pvt. Ltd. Vs Commissioner of Central Excise, Nagpur reported in 2013-TIOL-1322-CESTAT-Mum. 4. We note that in the case of M/s. Seva Automotive Pvt. Ltd. (supra0, the stay order granted and the matter was remanded. So we also grant waiver .....

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