2018 (8) TMI 691

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.... Per C.L. Mahar: 1. The brief facts of the matter are that the appellant is engaged in the business of trading and servicing of four wheeler motorcars as an authorised dealer of Maruti Udyog Ltd. and they are also doing the servicing of the automobile cars. It has been the allegation of the Department that the appellant is availing Cenvat Credit on the Service Tax paid on various input services ....

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....respondent i.e. the appellant-assessee did not maintain separate accounts for input services used towards the trading activity (exempted activity) and that towards servicing of cars, therefore, the appellant are required to pay an amount of Cenvat Credits in terms of Rule 6 (3a) of Cenvat Credit Rules, 2004. 2. The Ld. Advocate appearing on behalf of the appellant has contended that activity of t....

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....binitio cannot be considered as a "service" because the trading in the cars only involves transfer of property on financial consideration from the appellant dealer to various buyers of automobile cars. The Cenvat Credit facility of input services is only available to the output services rendered by any assessee and thus the Cenvat Credit of input services used in Trading activity is not allowable ....

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....he relevant period." We have also relied upon the order of this Tribunal in case of Lally Automobiles Pvt. Ltd. V/s Commissioner of Service Tax, Delhi 2018 (10) GSTL 310 (Tri.-Del). The relevant extract of the judgment are reproduced herein below:- "6. We have heard both the sides and perused appeal records. The admitted facts are that the appellants availed Cenvat credit on input services and ....