2009 (3) TMI 155

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....udicial)  (Final Order No. 565/2009 dt. 12.3.2009 certified on 2.6.2009 in Appeal No. ST/157/2008) Shri V.R. Gyaneshwar, JDR for Appellant. Shri K.S. Ramesh, Consultant for Respondents. Per T.K. Jayaraman: This appeal has been filed by the Revenue against the Order-in-Appeal No. 03/2008 (T) ST dated 11th January 2008, passed by the Commissioner of Central Excise and Customs ....

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....e entitled for the credit. The Revenue is aggrieved over the impugned order of the Commissioner (Appeals). The 'Grounds of Appeal' are as follows:- (a) The Commissioner (Appeals) has not correctly interpreted the definition of 'input service'. As per Cenvat Credit Rules, 2004 definition of input service means - (i) Used by a provide of taxable service for providing an output service, or (....

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....for servicing purpose. It cannot also be ruled out that they may be servicing the old/used vehicles at service station sold by other dealers. There is no relation of input service (inward transportation of new vehicles) of the show room to output service of service station, i.e. servicing of motor vehicles. (c) In other words the services like receiving the new vehicles by road through transpor....

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....d Consultant for the Respondents stated that the view taken by the Revenue is not correct. He stated that the Respondents received 'Hero Honda' Motor Cycles and then they discharged the service tax liability on the tax paid as GTA as the goods had to he received from the factory to their show room. Therefore the service tax paid has been taken as credit. The Respondents themselves are also service....