2014 (5) TMI 614

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....authorized dealer for sales and services of Hero Honda Motor Cycles. The appellant pays service tax on the input service under the category of Goods Transport Agency (GTA), which is incurred in respect of motor cycles, etc. transported from the factory of the manufacturer to its premises. The appellant takes input tax credit in respect of said services of GTA. Further, the appellant pays tax on ou....

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....He further relies on the ruling in the case of CCE vs. Shariff Motors - 2010 (18) STR 64 (Tri-Bang) wherein under similar circumstances grounds credit taken for GTA services and utilized for payment of service tax under authorized service station services, was held by the Tribunal as rightly taken holding that the Revenue was not justified in taking a narrow view by holding that the motor cycle de....