2014 (1) TMI 316

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.... with Shri Ranjeet K Ranjan, Advs. 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 direct....

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.... the goods transport agencies towards transport 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 L....

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....the same reason as recorded by the primary 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 ser....