2009 (3) TMI 877

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..... id under the GTA will not be entitled for credit as input service. Prima facie, the appellants have a strong case on merits - we order complete waiver of pre-deposit of the dues demanded in the impugned order - appeal allowed. - ST/490/2008 - Stay Order No. 219/2009 - Dated:- 6-3-2009 - Shri T.K. Jayaraman and M.V. Ravindran, JJ. Shri K.S. Ramesh, Consultant, for the Appellant. Shri V.R .....

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..... as an input service for servicing the vehicles. 4. We do not agree with the Commissioner s view. The appellants received vehicles from Hero Honda. The vehicles have to be necessarily brought to their premises. Therefore, we cannot say that the Service Tax paid under the GTA will not be entitled for credit as input service. Prima facie, the appellants have a strong case on merits. Hence, we order .....

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