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2014 (9) TMI 77 - CESTAT NEW DELHICENVAT Credit - Appellant, authorized dealer of Hero Honda two wheelers, availed credit of tax paid on GTA service, insurance service and telephone services; utilized it for the output service of Authorised Service Station - Revenue viewed the credit inadmissible, adjudicated 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 Sri Venkanna Motors Pvt. Ltd. (2009 (3) TMI 877 - CESTAT BANGALORE) and CCE, Tirupathi Vs. Shariff Motors (2009 (3) TMI 155 - CESTAT, BANGLORE). In view of this, the impugned order is not sustainable - Decided in favour of assessee.
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