2016 (8) TMI 987

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... Shri A. Cletus, Addl. Commr. (AR) for the Respondent ORDER Appellant says that CENVAT credit was claimed on the demo car purchased for the purpose of displaying to attract customers. That credit was denied. It is a capital goods and eligible to the CENVAT credit. If it is not held as capital goods, it is an input being used for the purpose of attracting customers to the service centre.&nb....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ters dealing with capital goods. Therefore, the claim of capital goods fails. Further, plea of input is inconceivable for the reason that this does not aid in providing output service. Therefore, no CENVAT credit of excise duty paid on the demo car is permissible. 5. So far as construction service is concerned, Revenue has not brought out as to the use of the building for a purpose other than t....