TMI Blog2018 (4) TMI 850X X X X Extracts X X X X X X X X Extracts X X X X ..... Appellate Authority for reconsideration by taking into account the decisions referred - appeal allowed by way of remand. - Service Tax Appeals No. 50043 of 2018 and 51897 of 2017 (SM) - Final Order No. 51219-51220/2018 - Dated:- 6-4-2018 - Ms. Archana Wadhwa, Member (Judicial) Ms. Priyanka Goel, Advocate for the appellant. Shri K. Poddar, Authorized Representative (DR) for the Res ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... g/default are brought to the appellants service station for servicing the said vehicles. The appellants are required to pay service tax on the considerations received by them for servicing the motor vehicles brought to their service station. The said input credit of service tax having been availed by the appellants under the Goods Transport Agency as said above is being utilized for payment of ser ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... . vs. CCE ST, Bhopal reported in 2014 (34) S.T.R. 349 (Tri. Del.). 6. On the other hand, learned DR has drawn my attention to the latest decision in the case of SKF India Ltd. vs. CCE, Pune I reported in 2015 (6) TMI 79 CESTAT MUMBAI. 7. In rejoinder learned Advocate submits that the said decision is for the period after 01/04/211 and for the period prior to 01/04/2011, the Tribun ..... X X X X Extracts X X X X X X X X Extracts X X X X
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