2007 (12) TMI 59

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....t of Service Tax as an "Authorized Service Station" They are also engaged in the business of selling vehicles from their showroom as a dealer of M/s. Hero Honda Motor Ltd. The appellants paid the service tax on GTA service for receiving the two wheelers from M/s. Hero Honda Ltd., which they utilized for service of "Authorised  Service Station". They have also availed the credit on insurance s....

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....uired by Hero Honda.  He submits that the appellants are rendering after sale service of the two wheelers in the authorized service station and therefore, the findings of the Commissioner (Appeals) is erroneous.  Regarding the denial of credit on insurance service, telephone service, the ld. Advocate submits that these are activities relating to business and covered under Rule 2 (l) of C....

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....on. The dealership agreement is also supporting the contention of the ld. Advocate. Hence, the matter is required to be examined by the lower appellate authority with the dealers" agreement with the appellants. Regarding the denial of credit on telephone service and insurance service, it is seen that Rule 2 (l) of Cenvat Credit Rules, 2004, "input service" includes activities relating to business.....