2018 (7) TMI 175

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....ate For the Appellant Shri R. Subramaniyan, AC (AR) For the Respondent ORDER Appellants took whole credit on common input services (GTA, Telephone, courier, banking and financial services, advertising and security) for authorised service station services (service tax paid) and sale of cars (trading) based on the invoices addressed to the show room, which was not included in the centralize....

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....aken excess credit in respect of GTA and other services availed by them. The adjudicating authority has erred in denying even the quantum of credit proportionate to the output services rendered by them to which they are eligible under law. For this reason, he submits that appellants are entitled to proportionate credit relating to output services which could be determined in terms of Rule 6 (3AA) ....

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....would be eligible for the same. 3. On the other hand, Ld. A.R Shri R. Subramaniyan supports the impugned order. He points out that there cannot be any proportionate eligibility of credit in respect of services availed only for trading purposes. 4. Heard both sides and have gone through the facts. 5. Discernably, the adjudicating authority has denied the entire quantum of credit availed by....