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2018 (8) TMI 1007 - CESTAT BANGALOREClassification of services - transportation of chasis of Commercial Vehicles from the factories of the Tata Motors Ltd. to their Regional sales officers for further sale - whether classified under Business Support Services or otherwise? - Held that:- The services rendered by the appellants are to be classified under ‘BSS’ that too only from 01.05.2006. CENVAT Credit - SHE Cess demanded in excess - Held that:- The issue needs to back to the original adjudicating authority for a proper evaluation of the submissions of the appellant supported by documentary evidence. Penalties - Held that:- Being in the nature of interpretation of statute and appreciation of documentary evidence, Penalties not warranted. Appeal allowed by way of remand.
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