Home Case Index All Cases Service Tax Service Tax + AT Service Tax - 2021 (12) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2021 (12) TMI 847 - AT - Service TaxCENVAT Credit - input service - capital goods - motor vehicles - proper documents in terms of Rule 9 of Cenvat Credit Rules - period 2011-12 and 2012-13 - HELD THAT:- Admittedly M/s Shivam Motors is a Authorised dealer of M/s Tata Motors Limited and thus a representative of the manufacturer of the motor vehicle. Admittedly, the appellant have produced the invoices of the dealer alongwith invoice-cum-challan issued by M/s Tata Motors Limited, when they initially cleared the goods to their specific counterpart mentioning on the invoice – ‘internal customer’ - the details of excise duty and cess as per the invoice of M/s Shivam Motors is not in dispute, as have been taken notice of in para 2.1 of the show cause notice and also in para 2.2 of the order-in-original. There is an error on the part of Revenue in appreciating the documents, where a provider of service has received the capital goods manufactured by M/s Tata Motors Limited through its authorised dealer - the show cause notice is mis-conceived and no case of wrong cenvat credit taken as alleged, is made. Appeal allowed - decided in favor of appellant.
|