TMI Blog2014 (5) TMI 614X X X X Extracts X X X X X X X X Extracts X X X X ..... NEW DELHI - Decided in favour of assessee. - Appeal No.ST/85782/13 - - - Dated:- 7-1-2014 - Anil Choudhary, J. For the Appellant : Shri A S Kulkarni, Adv. For the Respondent : Shri D D Joshi, Supdt (AR) JUDGEMENT Per: Anil Choudhary: 1. The appellant is an authorized dealer for sales and services of Hero Honda Motor Cycles. The appellant pays service tax on the input ser ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ounsel for the appellant vehemently argued that agreement with manufacturer is for sales and service. Sales is integrated activity and accordingly, the appellant can rightly avail input service tax credit in respect of GTA services, as the same have been received in its shop premises. He further relies on the ruling in the case of CCE vs. Shariff Motors - 2010 (18) STR 64 (Tri-Bang) wherein under ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... sallowed and the appellant be put to terms. 4. In view of the fact that the matter is already covered by the decisions of the Division Bench of this tribunal, I have taken up the matter for final disposal and accordingly, following the ruling of the division bench I allow the appeal in favour of the appellant. 5. Thus, the appeal is allowed with consequential relief, if any. Stay application ..... X X X X Extracts X X X X X X X X Extracts X X X X
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