TaxTMI 
TaxTMI 
2019 (3) TMI 1053
X X X X Extracts X X X X
X X X X Extracts X X X X
....ls is identical except for different periods involved, therefore, both the appeals are being disposed of by this common order. 2. Briefly the facts of the present case are that the appellants are registered under the category of authorized service station of motor vehicle, Business Auxiliary Service and Insurance Commission service. During the audit, the Departmental officers noticed that the appellant had availed CENVAT credit on input services viz., 'Advertising for sale of cars and Rent paid towards showrooms' received at two different premises. These two premises were not registered under Service Tax. Further, sale of car does not appear to be service covered under service tax net and therefore, it appeared that the assessee was not ....
X X X X Extracts X X X X
X X X X Extracts X X X X
....ot challenged by the Department before any higher forum and has thus attained finality and on this ground alone entire demand is liable to be set aside. He further submitted that the Commissioner (A) in the impugned order at para 9 has wrongly entered a finding that the earlier order dated 30.12.2016 requires verification as there was no finding regarding the credit on advertising for sale of cars. The learned counsel further submitted that this finding of the Commissioner (A) amounts to review of the earlier order which is not permitted in law. He further submitted that the Commissioner (A) has lost site of the fact that even in the stand-alone show-room they are rendering output services i.e., Business Auxiliary Services, Insurance Commis....
X X X X Extracts X X X X
X X X X Extracts X X X X
....39/- was exclusively relating to sales and the proportionate CENVAT credit relating to input service computed as per Rule 6(3A) of the CENVAT Credit Rules is Rs. 21,32,081/-. To this effect, they have also furnished the certificate dated 27.7.2018 issued by their Chartered Accountant. Similarly, for the year 2012-2013, the appellant has reversed the CENVAT credit of Rs. 30,05,147/- by paying through Challan No.00020 dated 16.5.2018. The appellant submits that the input service tax credit of Rs. 17,503/- was exclusively relating to sales and the proportionate CENVAT credit as per Rule 6(3A) of CENVAT Credit Rules is Rs. 29,87,644/-. To this effect, they have also attached the certificate dated 27.7.2018 by their Chartered Accountant which is....
X X X X Extracts X X X X
X X X X Extracts X X X X
.... original authority regarding the compliance of Rule 6(3A). He further submitted that the decision of the Commissioner (A) for the earlier period is without any reasoning and that is why the Commissioner (A) in the present proceedings has observed that it needs verification. 6. After considering the submissions of both the parties and perusal of the material on record, I find that though in the appeal No.1819/2016 dated 30.12.2016, the Commissioner (A) has allowed the appeal of the assessee but perusal of the order passed by the Commissioner (A) shows that he has not given any reasons for allowing the appeal of the assessee and the Commissioner (A) in the present case has rightly observed that needs verification. Further, I find that adm....