TMI Blog2015 (12) TMI 1102X X X X Extracts X X X X X X X X Extracts X X X X ..... iding taxable services for which credit on motor vehicle is available as capital goods. In other words these credits are available to them only if they are a service provider providing services such as courier service. Tour operator service, rent-a-cab operator service, providing Goods Transport Agency service. Outdoor caterer service etc. Since, the assessee is not a service provider and is only a manufacturer, the credit on the above mentioned services, when they relate to motor vehicles, are not available to them. Hence, it appears that the assessee is not eligible to take credit of these services in respect of two wheelers, four wheelers used in their factory or office. - Assessee cannot take credit of service tax paid on insurance ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ls) upheld the OIO and rejected the assessees appeal. Hence the present appeal. 3. None appeared on behalf of the appellant assessee. On perusal of the records, I find that the appellants are in the habit of non-appearance. Whenever and wherever the date of hearing is fixed, they have never cared to appear. Even for personal hearing fixed before the lower appellate authority and they had requested to pass order in their absence. Since, the amount involved is only ₹ 12,052/, the case is taken up for hearing. 4. Ld. AR, Shri K.P. Muralidharan, AC, appearing on behalf of the Revenue submitted that the appellants have taken credit of service tax paid on insurance premium paid on motor vehicles, maintenance and repair of the same an ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... cruitment and quality control, coaching and training, computer networking, credit rating, share registry, security, business exhibition, legal services, inward transportation of inputs or capital goods and outward transportation upto the place of removal; but excludes- [(A) service portion in the execution of a works contract and construction services including service listed under clause (b) of section 66E of the Finance Act (hereinafter referred as specified services) in so far as they are used for - (a) construction or execution of works contract of a building or a civil structure or a part thereof; or (b) laying of foundation or making of structures for support of capital goods, except for the provision of one or more of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n only if these services are used for providing taxable services for which credit on motor vehicle is available as capital goods. In other words these credits are available to them only if they are a service provider providing services such as courier service. Tour operator service, rent-a-cab operator service, providing Goods Transport Agency service. Outdoor caterer service etc. Since, the assessee is not a service provider and is only a manufacturer, the credit on the above mentioned services, when they relate to motor vehicles, are not available to them. Hence, it appears that the assessee is not eligible to take credit of these services in respect of two wheelers, four wheelers used in their factory or office. 7. Also in terms of R ..... X X X X Extracts X X X X X X X X Extracts X X X X
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