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TMI Blog2019 (2) TMI 440X X X X Extracts X X X X X X X X Extracts X X X X ..... ld that in principle the appellants are eligible to the benefit of Notification, but rejected the same observing that they could not adduce evidence in this regard. Now, the appellant claims that they are in possession of necessary bills and invoices to establish that spare parts were sold to the customers and suffered VAT/ Sales Tax. In the interest of justice, therefore, the matter is remand ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... r Service of Computers of M/s HP and M/s EPSON India Pvt. Ltd. During the course of rendering such services, besides repairing of the computers, the appellant had also used hardware materials, the value of which was not included in the maintenance or repair service charges. Alleging that the correct value of the taxable service was not declared by including the value of the material, a show-cause ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... table in terms of Notification No. 12/2003-ST dated 20.6.2003. The learned Commissioner in principle though observed that the appellants are eligible to deduct the value of spare parts used in providing maintenance and repair service of the computers, however, erred in recording the finding that the appellant could not provide documents to establish that the value of goods which has been excluded ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nd maintenance service of computers, also it is not in dispute that while providing such services the appellant had used spare parts, the value of which were not included claiming to have been sold to the customers separately. It is the claim of the appellant that since the spare parts were sold to the customers separately, which suffers VAT/ Sales Tax, therefore, they are entitled to avail benefi ..... X X X X Extracts X X X X X X X X Extracts X X X X
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