2009 (4) TMI 124

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....o terms yet we do not find merit in his objections and proceed to dispose of the appeal. Hence, we waive the pre-deposit of the service tax demanded and the penalty imposed and take up the appeal for final disposal. 2. The Commissioner (Appeals), vide the impugned order, has upheld the order of the Joint Commissioner denying the credit of the service tax paid on Authorized Service Station, Garden maintenance services, Security services and Insurance services amounting to Rs.11,36,153 together with interest and imposing equivalent penalty. The case relates to the period September, 2005 to July, 2006 and August, 2006 to July, 2007 for which the show-cause notices were issued on 7-11-2007 and 7-9-2007 respectively. 3. The break up of the....

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....that the above details were not furnished to the Original adjudicating authority. 5. Other grievances of the appellants are that the following submissions made by them before the Commissioner (Appeals) were not considered by her and a Cryptic Order was passed without discussion. (i) The garden maintenance is in respect of cantonment area and the area near the airport which is maintained by them as a mode of advertisement inasmuch as their name is indicated in these places. Consequently, maintenance of these areas by them results in the advertisement of their business and, hence, the garden service is in the nature of advertisement and further also being related to their business is included within the purview of the term 'input servic....

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....s activity. Hence, the credit of the service tax paid on the services pertaining to the authorized service station cannot be disallowed in view of the inclusive definition of the input service in rule 2(l) of the Cenvat Credit Rules, which covers services relating to business activity. The car was used at the appellant's unit but only name of its another unit was mentioned and hence on this basis substantive benefit of credit cannot be denied. (v) The ratio of the decision of the Tribunal in the case of Victor Gasket India Ltd. v. CCE [2008]14 STT 403 (Mum.-CESTAT), although cited, was not taken into the consideration. The Tribunal in the Victor Gasket India Ltd.'s case (supra) has held that the manufacturer is allowed to the credit of t....