2015 (6) TMI 1074

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....cts of the case, are that the appellant is an authorized dealer of Hero Honda Motor Cycle. The appellant also provides the taxable service i.e. servicing of motor vehicle as defined under section 65 (a) of the Finance Act, 1994 read with Clause (zo) of Section 65 (105) of the said Act. The appellant avails cenvat credit in respect of the service tax paid on the input services used for providing th....

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....llant was dismissed by the Commissioner (Appeals). Hence, the present appeal is before this Tribunal. 2. The Director of the appellant company Shri Madhur Relan has relied on the judgment of Hon'ble Andhra Pradesh High Court in the case of Commissioner vs. Shariff Motors reported in 2015 (38) STR J53 (AP) and also decision of this Bench of the Tribunal in the case of Badrika Motors Pvt. Ltd. ....

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..... Shree Siva Sankar Automobiles reported in 2012 (284) ELT 109 (Tri.-Bang.) to substantiate the stand of Revenue that the denial of cenvat credit benefit is legal and proper. 4. Heard the Id. CounseIs for both the sides and perused the records. 5. With regard to the nexus between the input service on which cenvat credit has been taken and the output service provided by the appellant, the Tribuna....

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....d in 2010 (18) STR 64 (Tri. - Bang.), wherein it has been held that definition of input service is broad enough to cover input service availed and output service rendered by the respondent; hence cenvat credit cannot be denied. Appeal filed against the said decision of the Tribunal by the Central Excise Department was dismissed by the Hon'ble Andhra Pradesh High Court as referred above, 6. Wh....