TMI Blog2014 (1) TMI 148X X X X Extracts X X X X X X X X Extracts X X X X ..... es or for maintenance of such vehicles are compensated in respect of the service tax payable by those entities for having provided the taxable services, those amounts could lawfully be treated as input services on which cenvat credit could be availed - impugned order is unsustainable and is accordingly quashed - Decided in favour of assessee. - Service Tax Appeal Nos.4156 & 4169 of 2012 - Final Order Nos. 58480 58481/ 2013 - Dated:- 29-11-2013 - G Raghuram, J. For the Appellant : Shri Bipin Garg, Adv. For the Respondent : Shri R Puri, DR PER : G Raghuram Heard the ld. Counsel for the appellant - assessee and ld. DR for the respondent - Revenue. 2. The appeal is preferred against a common order-in-original. At the stage ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e notices were issued, namely insurance auxiliary service (motor vehicle insurance) and authorised service station service (motor vehicle repair). The appellant as part of its business as a manufacturer of cement and allied products owns several vehicles and gets the vehicles serviced with authorised service station/other service stations. Insurance auxiliary service and authorised service station are taxable services. The appellant therefore availed these input services and had remitted the component of service taxes payable by those service providers to Revenue. It availed cenvat credit of the tax component remitted in relation to these input services, of insurance and authorised service station services. This was disallowed by the adjudi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the place of removal. In this context of the statutory definition of input service, the conclusion is irresistible that the vehicles owned and used by the appellant for efficient execution of its business of manufacture of cement and allied products and the expenditure incurred in the legitimate use of such vehicles i.e. by obtaining statutory insurance for the vehicles and expenditure incurred for their maintenance i.e. for periodical service of the vehicles, would be inputs and wherever the service providers, of insurance of the vehicles or for maintenance of such vehicles are compensated in respect of the service tax payable by those entities for having provided the taxable services, those amounts could lawfully be treated as input serv ..... X X X X Extracts X X X X X X X X Extracts X X X X
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