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2015 (7) TMI 590 - CESTAT NEW DELHI

2015 (7) TMI 590 - CESTAT NEW DELHI - TMI - Disallowance of CENVAT Credit - Capital goods - Held that:- It is evident from records that the Maruti dealership business commenced during the relevant period. On a pragmatic approach, it has to be considered that the appellant needs time to set up business/business premises. Only then can the appellant apply for service tax registration. The appellant cannot be found fault with or denied the benefit otherwise available to the appellant, for the reaso .....

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the Department does not have a case that these were not provided or utilized by the appellants Maruti Showroom & Workshop. It is categorically stated by the appellant that the appellant keeps separate accounts for all these business.

Only because at the time of issuing the invoices by the suppliers/provider the Maruti Show room & Workshop were not registered and invoices were addressed to the appellant s temporary administration office, the appellants cannot be denied the benefit of t .....

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nna, DR ORDER Per : Sulekha Beevi C.S. The appeal is filed challenging the impugned order which disallowed the Cenvat Credit for capital goods and input services. 2. The appellants were originally engaged in the dealership of Yamaha Two Wheeler Vehicles. They have service tax registration since 2002 for their Yamaha showroom at Napier Town, (Near IV th Bridge) Jabalpur. Later they started Maruti four wheeler dealership in 2004. Appellants took separate premises on rent for Maruti Showroom and Wo .....

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ated at Bhawartal Extension, Napier Town, Jabalpur. The appellant provided output of servicing of vehicles at the workshop and also financing and insurance service (BAS) at the Maruti Showroom. They also availed Cenvat credit on capital goods and input services. The disputed period is from 1.10.2004 to 31.3.2005 and for the period from 1.4.2005 to 30.9.2005. 3. The appellants were issued a Show Cause Notice alleging that Cenvat credit on capital goods and input services was wrongly availed and u .....

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the administrative Office of Maruti dealership during the start up process. The business of the Maruti show room commenced only on 14.11.2004 when the first car was sold and the business of the workshop commenced on 14.11.2004 when the first bill of servicing was raised. That all the capital goods supplied and input services provided were utilized in the Maruti Sales Show Room & Workshop only, though these premises were registered later. It is also submitted that during the half year ended M .....

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. 5. In the impugned order, The Commissioner (Appeals) has stated that the above contentions of the appellant are not acceptable because as per Rule 4 of the Service Tax Rules, 1994, the appellant is required to obtain separate registration for all premises where the services were either received or provided by them or they should have obtained centralized registration. I cannot agree with this view of the Commissioner (Appeals). It is evident from records that the Maruti dealership business com .....

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