2017 (11) TMI 1803

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.... for the Respondent. ORDER Briefly stated the facts of the case are that the appellant is a service provider under the category of "Servicing of Motor Vehicles". They availed input service credit during the period from April, 2009 to March, 2012 on inward transportation of new motor cycles from the plant of the showroom and not to the Authorized Service Centre. A show cause notice dated 14-2-201....

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....e, authorized by any motor vehicle manufacturer, to carry out any service or repair of any motor car or two-wheeled motor vehicle manufactured by such manufacturer". The activities of the appellant to carry out any service or repair of the vehicle manufactured by the manufacturer. In the present case, the dispute relates to eligibility of input service credit in respect of transportation of new mo....

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....or Cycles and running authorized showroom along with authorized service station for servicing of Hero Honda Motor Cycles at the same place and address. I find from the show cause notice that the appellant was registered under the category of "Servicing of Motor Vehicles". Hence, there is no force in the submission of the Ld. Counsel. The Ld. Counsel strongly relied upon the decision of the Tribuna....