2018 (4) TMI 850

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....) - for the Respondent. ORDER Both the appeals are being disposed of by a common order as the issue involved is identical. 2. The appellants are engaged in sale and purchase of motor vehicles manufactured by their manufacturers. When such motor vehicles are purchased by the appellants the same for further sale from the premises of the appellants are required to be transported from the manufactu....

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.... service tax on the output services provided by the appellants under the category of service of motor vehicles (Authorized Service Station). 4. The Revenue being of the view that the Cenvat credit of service tax paid on transportation of the vehicles is not admissible to the appellant as the same relates to trading activities. Accordingly, proceedings initiated against them resulted in denial of ....