TMI Blog2014 (9) TMI 77X X X X Extracts X X X X X X X X Extracts X X X X ..... demand for recovery of irregular credit along with interest and penalty, upheld by Commissioner (Appeals) and agitated herein - Held that:- issue involved in this case stands decided in favour of the Appellant by the Tribunal judgement in case of M/s. Badrika Motors (P) Ltd. reported in [2014 (1) TMI 316 - CESTAT NEW DELHI], which in turn, is based on the Tribunals judgements in the cases of Sr ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... from 1.10.2004 to 30.09.2005. The point of dispute is as to whether the cenvat credit of service tax paid on the GTA service, insurance service and telephone services availed could be used for payment of service tax on the output service of Authorised Service Station. The department being of the view that these input services mainly used for purchasing of the two wheelers and their storage and sal ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d that the issue involved in this case stands decided in favour of the appellant by the judgement of the Tribunal in the case of Badrika Motors (P) Ltd. Vs. CCE, Bhopal 2014-TIOL-24-CESTAT-DEL, wherein the Tribunal relying upon its earlier decision in the case of CCE, Tirupathi Vs. Shariff Motors - 2009-TIOL-1571 -CESTAT- BANG and also the judgement in the case of Sri Venkanna Motors Pvt. Ltd. Vs. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... red between the input and output services. He pleaded that in view of this judgement of the Tribunal, the impugned order is not sustainable. 4. Shri Amresh Jain, ld. Departmental Representative defended the impugned order by reiterating the findings of the Commissioner (Appeals) and emphasized that services received by the appellant i.e GTA service, insurance service and telephone services have ..... X X X X Extracts X X X X X X X X Extracts X X X X
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