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Tricity Autos Versus Commissioner of Central Excise And Service Tax, Chandigarh -II

2015 (7) TMI 34 - CESTAT NEW DELHI

Cenvat credit on free service provided to customers - Held that:- In this case the authorized service station is providing service on behalf of the appellant and appellant is required to pay the cost of service along with service tax to the authorize .....

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t. - Decided in favour of assessee. - Service Tax Appeal No. 54074/2014 - Final Order No. A/50881/2015-(SM)(BR) - Dated:- 23-3-2015 - Ashok Jindal, Member (J),J. For the Appellant : Shri K K Sharma, Adv. For the Respondent : G R Singh, DR ORDER Per: .....

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oviding any service or not receiving any service at all. 2. The brief facts of the case are that the appellant is an authorized dealer of Maruti Suzuki Ltd. As per the sale policy of the vehicles, three free services are to be provided by the dealer .....

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Maruti Suzuki Ltd. on behalf of the appellant and the service provider (the authorized service station) issues the invoice on the appellant being a authorized dealer provides the free services to buyer and the appellant availed cenvat credit of serv .....

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ere initiated, demand was confirmed along with interest, penalties are also imposed. Aggrieved from the said order, the appellant is before me. 3. The Ld. Counsel for the appellant submits that the authorized service station is providing free service .....

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the appellant. Therefore, the appellant is the service receiver and consequently service tax paid by the appellant is entitled to the cenvat credit. 4. On the other hand Ld. AR opposed the contention of the Ld. Counsel and submits that in this case .....

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the submissions. 6. In this case, the authorized service station has provided service to the buyer of the vehicle to whom the vehicle was sold by the appellant and as per the sale policy, the appellant is required to provide three free services to t .....

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