TMI Blog2009 (3) TMI 155X X X X Extracts X X X X X X X X Extracts X X X X ..... re would not be any servicing of the same. Moreover the definition of the input service is broad enough to cover the input service availed by the Respondents and also the output service rendered by them. – credit allowed. - ST/157/2008 - 565/2009 - Dated:- 12-3-2009 - Shri T.K. Jayaraman, Member (Technical) and Shri M.V. Ravindran, Member (Judicial) (Final Order No. 565/2009 dt. 12.3.2009 certified on 2.6.2009 in Appeal No. ST/157/2008) Shri V.R. Gyaneshwar, JDR for Appellant. Shri K.S. Ramesh, Consultant for Respondents. Per T.K. Jayaraman: This appeal has been filed by the Revenue against the Order-in-Appeal No. 03/2008 (T) ST dated 11th January 2008, passed by the Commissioner of Central Excise and Customs (Ap ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... room. The input service is related only to the sale of the vehicles. It is not at all related nor required for doing servicing on the vehicles to be received much later to their sale and hence cannot be treated as input service for providing output service under "authorized service station" category. (b) Further the vehicles sold by them would not come to their service station in as such condition for servicing purpose. They receive only used/old condition vehicles at service station for servicing purpose. It cannot also be ruled out that they may be servicing the old/used vehicles at service station sold by other dealers. There is no relation of input service (inward transportation of new vehicles) of the show room to output service of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... that the servicing is done only on old vehicles at service station and that they may be servicing the old used vehicles at service station sold by other dealers. There is no relation of input service (inward transportation of new vehicles) of the show room to output service of the service station servicing of motor vehicles. This is the main contention of the Revenue. 6. We have gone through the records of the case very carefully. The Respondents are paying service tax on GTA services on the service tax paid on transportation of the vehicles to their show room. They are also providers of output service. This output service is servicing of various vehicles. The Revenue has taken a very narrow view that the Respondents might be servicing ..... X X X X Extracts X X X X X X X X Extracts X X X X
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