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2017 (11) TMI 1803 - AT - Service TaxCENVAT credit - input services - inward transportation of new motor cycles from the plant of the showroom and not to the Authorized Service Centre - Held that:- Input service means any service used by a provider of output service for providing an output service - The transportation of new motor cycles to the showroom is not related to carrying out any service or repair of vehicles manufactured by the manufacturer. Hence, the appellant is not eligible for availing the Cenvat credit - credit cannot be allowed - appeal dismissed - decided against appellant.
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