TMI Blog2013 (2) TMI 76X X X X Extracts X X X X X X X X Extracts X X X X ..... t:- In respect of activity of sale at the showroom is not a service. Therefore the applicants are not entitled for input service credit. The activity of erection and commissioning of the electrical equipments as well as attending to the complaints of customers during the warranty period and in some of the cases, they are receiving the faulty equipments at their showrooms and the same are being ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of the applicants that at their showrooms, they are attending complaints for repair and maintenance and warranty period complaints and are also involved in erection and commissioning activities of DTH etc. Therefore, they are entitled for input service credit. It is also contended that as an Explanation came in 2011, explaining that trading activity is an 'exempted service'. Therefore, they are in ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... are rendering certain service, for which they are entitled to input service credit. Considering the volume of such service rendered by the applicants, prima facie, we direct the applicants to make pre-deposit of 70% of the denied input service credit by the impugned orders, as the same is not attributable to their service activity, within 8 weeks from today and report compliance on 24.09.2012. On ..... X X X X Extracts X X X X X X X X Extracts X X X X
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