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2015 (7) TMI 34 - CESTAT NEW DELHI

2015 (7) TMI 34 - CESTAT NEW DELHI - 2015 (39) S.T.R. 322 (Tri. - Del.) - 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 authorized service station who has provided service on behalf of the appellant to the owner of the vehicle. Therefore, the service provided by authorized service station has become inpu .....

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the appellant has been denied on the premise that the appellant is not providing 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 of the vehicle. In the case, the appellant (themselves) are providing free service to the customer on these three free service coupons, there is no dispute. In some cases, the .....

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e cenvat credit on the basis of said invoice. Therefore, the proceedings were 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 to the buyer of the vehicle on behalf of the appellant. As appellant is a registered dealer who sold the vehicle to the buyer. Therefore, invoice is raised in the name of the .....

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