2018 (3) TMI 706

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.... for the Appellant. Shri Milind Sharma, C.A. - for the Respondent. ORDER Per. V. Padmanabhan The present appeal is filed by the Department against order-in-Appeal No.34/BPL/2013 dated 05/02/2013. 2. The brief facts of the case are that the appellant during the period under consideration (2010-2011) was providing the services and availing the Cenvat credit on the various services like telepho....

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....n addition to carrying out the service of authorized service for four wheelers, is to be considered as an exempted service but both the authorities below dropped the demand and, hence, the Revenue is in appeal before us. 3. With the above background, we heard Shri Amresh Jain, learned DR for Revenue and Shri Milind Sharma learned C.A. for assessee. The learned DR submitted that the activity of tr....

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....ed 05/02/2013. 5. Heard both the sides and perused record. The respondent has carried out, during the disputed period, the taxable service of authorized service station. They also carried out, from the same premises, the activity of trading of four wheelers. They have availed Cenvat Credit of various input services which the Department has claimed has been utilized both for the taxable service as....