2013 (11) TMI 253

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....ORDER Per P.K. Das; 1. The applicant is engaged in providing the services of Authorized Service Station. Cenvat credit of Rs.4,38,059/- was denied for the period April 2009 to March 2010 on the ground that the applicant availed credit on input service in respect of the freight paid for transportation of two wheelers from factory premises of the manufacturer to the applicant's premises which ....

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....(l) of CCR 2004, input service means any service used by a provider of taxable service for providing an output service. In the present case, the applicant is registered under the category of Authorized Service Station. Rule 3(iv) of CCR 2004 provides that the cenvat credit may be utilized for payment of service tax on any output service. Prima facie, we are unable to accept that the transportation....