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2015 (6) TMI 1074 - CESTAT NEW DELHI

2015 (6) TMI 1074 - CESTAT NEW DELHI - TMI - Cenvat credit - availed cenvat credit on transport of goods by road service and utilized the same for payment of service tax attributable to the output service - credit denied on the ground that the appellant was availing credit of service tax on freight incurred for inward transportation of vehicles to be sold from the show room, which was not a taxable service - nexus between input services and output service - Held that:- in view of the judgment of .....

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Hero Honda Motor Cycle. The appellant also provides the taxable service i.e. servicing of motor vehicle as defined under section 65 (a) of the Finance Act, 1994 read with Clause (zo) of Section 65 (105) of the said Act. The appellant avails cenvat credit in respect of the service tax paid on the input services used for providing the output service. During the period April 2010 to September, 2010, the appellant availed cenvat credit on transport of goods by road service and utilized the same for .....

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llant. The adjudication order confirming the service tax demand culminated in the impugned order, wherein the appeal filed by the appellant was dismissed by the Commissioner (Appeals). Hence, the present appeal is before this Tribunal. 2. The Director of the appellant company Shri Madhur Relan has relied on the judgment of Hon'ble Andhra Pradesh High Court in the case of Commissioner vs. Shariff Motors reported in 2015 (38) STR J53 (AP) and also decision of this Bench of the Tribunal in the .....

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credit is not admissible, in view of the definition of "input service" contained in Rule 2(l) of the Cenvat Credit Rules, 2004. Further, he relied on the CBEC Circular No.699/15/2003-CX. dated 05.03.2003 and also the decision of the Tribunal in the case of Assistant Commissioner of Central Excise and Service Tax, Vishakhapatnam vs. Shree Siva Sankar Automobiles reported in 2012 (284) ELT 109 (Tri.-Bang.) to substantiate the stand of Revenue that the denial of cenvat credit benefit is l .....

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