2014 (1) TMI 316

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.... For the Respondent : Shri Sanjay Jain, AR. PER : G Raghuram Heard Ms. Asmita A. Nayak, ld. Counsel for the appellant and Shri Sanjay Jain, ld. A.R. for the respondent/Revenue. 2. The Assistant Commissioner, Customs & Central Excise, Satna passed the Order-in-Original dated 23.8.2011 disallowing cenvat credit of Rs.2,77,188/- and Rs.54,062/- and directed recovery along with interest and penalty....

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....port charges, the appellant remitted the service tax under the taxable Goods Transport Agency service, under the reverse charge mechanism enjoined in Section 66A of the Act. The appellant availed cenvat credit on the service tax remitted for GTA, in respect of the tax remittable for having provided the Business Auxiliary Service to M/s Hero Honda Motors Limited, by way of sales and service of the ....

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....authority. 3. Rule 2(1) of the Cenvat Credit Rules, 2004 defines "input service" as meaning any service - used by a provider of taxable service for providing an output service. In terms of the agreement between the appellant and Hero Honda Motors Limited, the appellant is required not only to engage itself in the sales of products and spares but to service the two wheelers as well. It is axiomati....