TMI Blog2017 (6) TMI 975X X X X Extracts X X X X X X X X Extracts X X X X ..... ervice-provider for supplying a service contracted to be provided to a recipient in which the recipient of service is not obliged to meet the costs. Such costs met by appellant are expenditure towards service procured to provide an output service - credit allowed - appeal allowed - decided in favor of appellant. - ST/23774/2014-SM - 20707/2017 - Dated:- 25-1-2017 - Shri SS Garg, Judicial Member Shri N. Anand, Advocate, For the Appellant Shri Parashivamurthy, N.K. Deputy, Commissioner(AR), For the Respondent ORDER Per: S.S GARG The present appeal is directed against the impugned order dt. 15/09/2014 passed by the Commissioner(Appeals) whereby the Commissioner(Appeals) has rejected the appeal of the appellant: ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... emand in the show-cause notice. Aggrieved by the said order, the appellant has filed appeal before the Commissioner(Appeals) who upheld the Order-in-Original. 3. Heard both sides and perused the records. 4. The learned counsel for the appellant submitted that the impugned order is not sustainable in law as the same is passed by misinterpreting the definition of input service and by ignoring the binding judicial precedents. He further submitted that the appellants are selling the motor vehicles to the customers and have to provide servicing of the vehicles. The activity of servicing rendered by the appellant is a taxable output service and the appellants have been paying service tax on the servicing activity rendered in respect of the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... behalf of M/s. Maruti Udyog Ltd. It is therefore, a provider of output service. In the course of discharge of this output service which includes free servicing , it is quite probable that the servicing may be delegated to another dealer. That it was performed elsewhere does not alter the factum of usage of another service-provider for supplying a service contracted to be provided to a recipient in which the recipient of service is not obliged to meet the costs. Such costs met by appellant are expenditure towards service procured to provide an output service 7. Further I also find that for the subsequent period, the Commissioner(Appeals) vide order dt. 30/12/2016 has allowed the CENVAT credit on the same very service and therefore by f ..... X X X X Extracts X X X X X X X X Extracts X X X X
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