TaxTMI 
TaxTMI 
2019 (12) TMI 524
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....peal has been filed by the assessee, M/s. Jain Udyog, against demand of service tax of Rs. 21,44,115/-alongwith interest and penalty for the period 2011-12 to 2015-16 vide adjudication order dated 27.04.2018 which has been upheld by the Ld. Commissioner (Appeals), Guwahati vide Order-in-Appeal dated 07.12.2018. 2. Briefly stated, the facts of the case are that the assessee is anauthorized dealer ....
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....recorded in the adjudication order. 3. Sri Shyamal Dey, Advocate, appeared for the assessee and Sri H. S. Abedin, A.R. appeared for the Respondent. 4. The Ld. Advocate appearing for the assessee submitted that the Tribunal in the case of CCE, Tirupathi vs. Shariff Motors 2010 (18) STR 64 (Tri-Bang) has held that service tax paid on the transportation of vehicles to assessee's premises will be el....
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....ties. He further submitted that in any case, the credit availed pertaining to the portion charged by Maruti for transportation service will also be considered for use in trading activities and therefore, the appellant cannot claim the credit of the said amount. He accordingly prayed that the demand be upheld and the appeal filed by the assessee be rejected. 6. Heard both sides and perused the app....