2015 (7) TMI 34

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....ndent : G R Singh, DR ORDER Per: Ashok Jindal: The appellant is in appeal against the impugned order wherein cenvat credit of service tax paid on the free services provided by the service provider on behalf of the appellant has been denied on the premise that the appellant is not providing any service or not receiving any service at all. 2. The brief facts of the case are that the appellant is....

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.... liable to take cenvat credit on the basis of said invoice. Therefore, the proceedings were initiated, demand was confirmed along with interest, penalties are also imposed. Aggrieved from the said order, the appellant is before me. 3. The Ld. Counsel for the appellant submits that the authorized service station is providing free service to the buyer of the vehicle on behalf of the appellant. As a....

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....ehicle to whom the vehicle was sold by the appellant and as per the sale policy, the appellant is required to provide three free services to the buyer of vehicle. When the buyer of the vehicle has availed the service of authorized service station without any charges. In that case the authorized service station is providing service on behalf of the appellant and appellant is required to pay the cos....