TMI Blog2012 (9) TMI 811X X X X Extracts X X X X X X X X Extracts X X X X ..... ith regard to services relating to hotel expenses and advertisement expenses, the demand within the normal period of limitation is upheld. - ST/172 OF 2010 - 61 OF 2012 - Dated:- 27-1-2012 - B.S.V. MURTHY, J. Ms. Sabrina Cano for the Appellant. Rajesh Kumar for the Respondent. ORDER 1. The respondent assessee is registered with the department for payment of service tax in relation to services provided by them under servicing of motor vehicles and business auxiliary services. On the ground that appellant had taken CENVAT credit on several services, which according to the revenue related to the sale of motor vehicles and not to the services provided by them. CENVAT credit was proposed to be denied on various input se ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ory to showroom is an input service for authorized service station. The only ground taken by the revenue for pleading that this cannot be followed is that an appeal has been filed against this decision but no stay has been granted and the matter is pending before the Hon'ble High Court. Further, he submits that the services such as goods transport agency services, services relating to pre delivery inspection, warehousing are definitely relatable to the activity of the respondent as authorized service station and therefore utilization of service tax credit is in order Further, he also submits that the extended period could not have been invoked and penalty could not have been imposed in this case since it is an output service. 4. I have co ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... The credit taken by the respondent in respect of these services is disallowed as not claimed. The issue as submitted by the learned Commissioner (Appeals) is a question of interpretation and it cannot be said prima facie that whole amount was inadmissible, the invocation of extended period in respect of these two services would not be correct. Accordingly, the penalty also would not be leviable. In the result, the credit in respect of the services other than advertisement expenses and hotel expenses are allowed and with regard to services relating to hotel expenses and advertisement expenses, the demand within the normal period of limitation is upheld. In the facts and circumstances of this case, there will be no penalty on the respondents. ..... X X X X Extracts X X X X X X X X Extracts X X X X
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