2010 (11) TMI 80

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....nkatagiri, Advocate, for the Appellant. Shri C. Dhanasekaran, SDR, for the Respondent. [Order per : Chittaranjan Satapathy, Member (T)]. - Heard both sides. 2. The appellants M/s. TVS Motor Co. Ltd. (TVS) are claiming service tax paid in respect of the services rendered by M/s. TVS Finance and Services Ltd. (TVSFS) for financing sale of two wheelers to ultimate customers in the pr....

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....uded and at the point of second sale of the manufactured excisable goods cannot be considered to be integrally connected to the manufacture of the goods. Both the arguments taken by the Department, prima facie, appear to be valid. We also find that in the case of CCE, Nagpur v. Manikgarh Cement - 2010-TIOL-720-HC-MUM-S.T. = 2010 (20) S.T.R. 456 (Bom.) the Hon'ble Bombay High Court has applied the ....