2016 (11) TMI 580

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....pellant (s) Shri Rajeev Ranjan Jt. Commissioner, (A.R.) for the Respondent (s) Per Mr. Anil G. Shakkarwar : The appellant, M/s Capital Cars Pvt. Ltd., is before this Tribunal challenging the Order-in-Original No.01/COMMR./GZB/ST/2011-12 dated 18.08.2011. 2. The brief facts of the case are that the appellants are authorized dealer and service provider for maintenance of Honda Cars. Whil....

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....ules, in addition there were proposals for interest and penalty. The appellants made submissions before the Original Authority, claiming benefit of Notification No.12/2003-ST dated 20^th June, 2003, claiming that the value of the goods, i.e. parts and accessories sold during the servicing of the vehicles, were separately shown in the invoices and such value which represents the sale of goods, is e....

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....ds that they were eligible for benefit of said Notification No.12/2003 and that out of the Cenvat Credit of Rs. 21,11,299/-, they were eligible for 20% of the credit as per Rule 6(3) of Cenvat Credit Rules, 2004 till 01.04.2008 and, subsequently, they were eligible for proportionate Cenvat Credit which was attributable to the output service which was attracting service tax. 4. The learned couns....

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....ration for extending the benefit of said Notification No.12/2003, but it is only to be examined whether documentary proof indicating the value of goods sold, is available on record to extend the said benefit. Further, the Original Authority has not taken into consideration the provisions of Rule 6(3) of Cenvat Credit Rule 2004, that existed during the material period allowing the Cenvat Credit to ....