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TMI Blog2018 (1) TMI 375X X X X Extracts X X X X X X X X Extracts X X X X ..... rized service station as well as business auxiliary service. They were availing credit on input services in terms of Cenvat Credit Rules, 2004. The dispute in the present appeal relates to 2 issues:- (a) The eligibility of the appellant to avail credit on various input services (b) Liability of the appellant to pay Service Tax on GTA services with reference to transport of Maruti vehicles from manufacturer to the appellant's premises, on reverse charge basis. The proceedings initiated against the appellant concluded in the impugned order. The original authority denied Cenvat Credit of Rs. 44,76,368/- on the ground that input services on which credits were availed were not used in the taxable output service. These input services were co ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... onate credit on the ground that supporting documents and split up figures were not submitted by the appellants. All these documents year-wise, service-wise with tabulation have been submitted to the original authority. 4. Regarding GTA services the fact that the appellant is a proprietorship firm and not covered by the list of persons liable to pay Service Tax on GTA on reverse charge basis has been ignored by the original authority. No reverse charge liability can be fixed on the appellants as they were not covered by Notification No.35/2004-ST. The consigner (M/s. Maruti) is a Company registered under the Companies Act. They have only engaged GTA and incurred the expenditure. 5. The ld. AR supported the finding in the impugned order. He ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ed earlier in this order. It is necessary to verify each one of the tax paid documents to identify the nature of service, whether can be attributed exclusively to taxable output services or listed under Rule 5 of the CCR or common to both trading and taxable service activity. We note, such detailed examination is imperative in the case of the detailed submission made by the appellants. For this, we find that the matter has to go back to the original authority for a fresh decision. The fact that the appellants have provided a detailed brake-up alongwith supporting documents requires verification by the original authority for due categorization of input services and to record a finding on their eligibility. 8. Regarding the liability of the ..... X X X X Extracts X X X X X X X X Extracts X X X X
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