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2015 (10) TMI 453 - CESTAT NEW DELHI

2015 (10) TMI 453 - CESTAT NEW DELHI - TMI - 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 sale of cars depends upon the after sales service and customer support offered by the dealer. Therefore the activity of service and maintenance of vehicles is of no less importance. At no stretch of imagi .....

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rect to hold that the entertainment shows/promotional 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 qualifies as input service under the wide definition applicable at the relevant period. - Decided in favour of assessee. - Appeal No. ST/51032/2015 - Final Order No.52074/2015 - Dated:- 2-7-2015 - Smt.Sulekha Beev .....

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spute in this appeal is with regard to the services 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 and entertainment shows. The show cause notice finalized in the order passed confirming the demand and imposing equal amount of penalty along with interest. Aggrieved the appellant preferred appeal before .....

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