TaxTMI 
TaxTMI 
2012 (9) TMI 811
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....t assessee is registered with the department for payment of service tax in relation to services provided by them under servicing of motor vehicles and business auxiliary services. On the ground that appellant had taken CENVAT credit on several services, which according to the revenue related to the sale of motor vehicles and not to the services provided by them. CENVAT credit was proposed to be de....
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....ationship with the trading activity and she relies upon the decision of this Tribunal in the case of Orion Appliances Ltd. v. CST [2010] 27 STT 319 (Ahd - CESTAT) to submit that trading is not a service and therefore, the services which are attributable to trading activity cannot be treated as input services. 3. The learned Chartered Accountant on behalf of the respondent relies upon the decisi....
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....espondent as authorized service station and therefore utilization of service tax credit is in order Further, he also submits that the extended period could not have been invoked and penalty could not have been imposed in this case since it is an output service. 4. I have considered the submissions made by both sides. I find that the decision of the Tribunal in the case of Shariff Motors is clea....
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....vity of authorised service station or financing or the trading activity. Similar would be the case in respect of hotel expenses also. In both these case, it is quite possible that amount may become admissible if it is attributable to the activity on which service tax was paid and otherwise if it was attributable to trading activity, clearly as an exempted service or a non-service. Since the respon....