2017 (6) TMI 975

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....issioner(AR), For the Respondent ORDER Per: S.S GARG The present appeal is directed against the impugned order dt. 15/09/2014 passed by the Commissioner(Appeals) whereby the Commissioner(Appeals) has rejected the appeal of the appellant: 2. Briefly, the facts of the case are that the appellants are registered for providing service of motor vehicles, Business Auxiliary Service and Insur....

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....ation relating to free services of the vehicles sold by the appellants. However, it appeared that appellants are not eligible for availing the CENVAT credit on the input service as the vehicle gets totally serviced at the other service station and no further servicing was being done at the appellants' premises. This resulted in the issue of show-cause notice demanding wrongly availed CENVAT cr....

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.... the appellants have been paying service tax on the servicing activity rendered in respect of the cars sold by them and also servicing done in respect of cars sold by other dealers and therefore paying service tax by utilising the CENVAT credit availed on servicing done by other dealers in respect of cars sold by the appellant. He further submitted that the statutory definition of input service do....

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.... 6. After considering the submissions of both sides and considering the materials on record, I find that the issue is squarely covered in favour of the appellant by the decision cited supra. The Tribunal in the said decision in para 6 has held as under:- 6. There can be no doubt that appellant renders 'authorized service station service' and 'business auxiliary service' on behalf of M/....