2019 (2) TMI 2081

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..... appellant during free warranty service - HELD THAT:- The matter is indeed covered not only by the ratio of the Apex Court in UNION OF INDIA AND ANR. VERSUS M/S. INTERCONTINENTAL CONSULTANTS AND TECHNOCRATS PVT. LTD. [ 2018 (3) TMI 357 - SUPREME COURT] but also by the decision of this Tribunal in the case of ABT LTD. VERSUS CCE, COIMBATORE, CHANDRA AUTOMOBILE INDIA PVT. LTD. AND SREE SARADHAMBAL AU .....

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..... he manufacturer in lieu of the same replaced by the appellant during free warranty service. The ld. counsel places reliance on the ratio of the Hon'ble Supreme Court in the case of Union of India Vs. Intercontinental Consultants and Technocrats Pvt. Ltd. - 2018 (10) GSTL 401 (SC) and also submits that the very same issue has been decided by this Bench vide Final Order Nos. 40618 to 40628/2018dated .....

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