2015 (12) TMI 673

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.... in appeal against Commissioner (appeal)s order 184(ST)/RPR-I/2013 dated 23/10/2013 wherein Commissioner (appeal) rejected the appeal but waived the penalty under section 76 of the Finance Act. Appellant is engaged in providing taxable service in the category of authorised service station as defined under section 67 of the Chapter 5 of the Finance Act. Adjudicating Authority disallowed the servic....

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....reed that but for audit availment of these are not voluminous of credit by them would not have come to the notice of the department. 3. On the other hand, ld. DR reiterated the facts as contained in the Order-in-Appeal and specifically referred to the para 5.3 where it has been stated that appellant has availed credit on advertising as input service for authorised service station. Advertising has....

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.... of motor vehicle, it has duly been admitted by the appellant that this account package was not used for services of the vehicle as it was substantially used only for the sale of vehicle. They have also availed input service credit on security service. Adjudicating authority has rightly pointed out that it could not be considered as input service or output service for repairing, re-conditioning or....