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2015 (7) TMI 1221 - AT - Service TaxCENVAT credit - The appellant avails cenvat credit of service tax paid on various services used for both providing of output services as well as for selling of vehicles - Held that: - Rule 3 ibid is the enabling provision, which entitles the service provider to take cenvat credit of service tax paid on any input service received by the provider of output services. Since the appellant is providing the taxable service as well as selling vehicles, had entertained the view that selling vehicles since is not an exempted service, the appellant is entitled for cenvat credit in terms of rule 3 of the said rules. Since the appellant had reversed the cenvat credit attributable to the trading activity i.e. selling of vehicles alongwith interest, the legislative intent behind framing of cenvat credit rules, in my opinion, have been duly complied with. However, since the statement calculating the service tax amount and the interest thereon was submitted for the first time before this Tribunal, I am of the view that the same is required to be verified by the original authority. Appeal allowed by way of remand.
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