2015 (5) TMI 670

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.... : Shri Manish Gaur, Advocate For the Respondents : Shri Govind Dixit, DR ORDER Per Mr. R.K. Singh : The Stay Application along with Appeal has been filed against Order-in-Original No.07/CE/ST/G.bad/2012-13, dated 31.03.2013. The appellant is a dealer of M/s. Toyota Kirloskar Motor Ltd. for selling their vehicles and is also their authorised service station. The impugned order confirme....

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....d therefore the credit is admissible. 3. We have considered the contentions of both sides. We find that for a similar (impugned) demand of service tax in the appellant s own case [2011(22) STR 425 (Tri. Del.)], CESTAT has granted full waiver and unconditional stay. As regards CENVAT credit, the services involved are e.g., maintenance and repair service, courier service, mobile phone service, ch....