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M/s. Ajmer Auto Agencies Pvt. Ltd. Versus CCE, Ajmer

2015 (10) TMI 453 - CESTAT NEW DELHI

Disallowance of Cenvat credit - Input services - Trading activity - promotion of the Authorised service station - Held that:- Appellants are dealers of Maruti Suzuki India Ltd and that they are also having Authorised service station for the same. The .....

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tivity by conduct of entertainment shows or otherwise would increase the selling business of the appellant alone and that it does not benefit the Authorised service station. The view taken by the authorities below, that the activity of servicing of v .....

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motional shows conducted by the appellants was for promotion of sale of cars alone and not for promotion of servicing of Maruti cars at their Authorised service station. At any rate, the decor and entertainment show/event management services qualifie .....

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ner : Shri A.K.Batra, Advocate For the Respondent: Shri Ranjan Khanna, AR ORDER Per: Sulekha Beevi C.S. This appeal is filed challenging the disallowance of Cenvat credit on input services. 2. The appellants are primarily engaged in the activity of s .....

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rvices provided from the workshop located at Ajmer. The show cause notice dated 30/03/2011 was issued to the appellants alleging that the appellants had wrongly availed Cenvat credit of ₹ 3,51,393/ on the services provided in relation to decor .....

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e. Hence this appeal. 3. The main allegation is that the domain activity of appellants being sale of cars, the invoices issued for input services of decor and entertainment shows was for trading activity of the appellant and not for promotion of the .....

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rvicing of vehicles through their Authorised service station. The invoices and bills show that the show was organized for celebrating 25th anniversary of the appellants. The authorities below have reached a conclusion that the celebration of 25th ann .....

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ispute that the appellants are dealers of Maruti Suzuki India Ltd and that they are also having Authorised service station for the same. The sale of cars depends upon the after sales service and customer support offered by the dealer. Therefore the a .....

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