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2013 (11) TMI 253 - CESTAT CHENNAICENVAT credit - Input service in respect of the freight paid for transportation of two wheelers from factory premises of the manufacturer - Held that:- In terms of Rule 2(l) of CCR 2004, input service means any service used by a provider of taxable service for providing an output service. In the present case, the applicant is registered under the category of Authorized Service Station. Rule 3(iv) of CCR 2004 provides that the cenvat credit may be utilized for payment of service tax on any output service. Prima facie, we are unable to accept that the transportation of two wheelers from manufacturer’s factory has relation with the servicing of motor vehicle by the applicant. - stay granted partly.
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