2010 (11) TMI 80

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..... wo wheelers to ultimate customers in the premises of dealers - services rendered at the point of second sale cannot obviously be said to be integrally connected to the process of manufacture nor the manufacturing processes can be said to be dependent on receiving such input service - manufacturing is already complete and the first sale is also complete before the impugned service is rendered at th .....

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..... ading to this appeal. 3. We find that the main reasons for rejecting the claim for credit are :- (i) The service provided by TVSFS has no nexus to the manufacture of the two wheelers by TVS. (ii) The service provided is after the first sale of the two wheelers by TVS to its dealers and only rendered at the point of second sale to the ultimate customers at the dealers premises. 4. We .....

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..... ing credit of input service tax as the input service had no nexus. The tests laid down by the Hon'ble Supreme Court in the case of Maruti Suzuki (supra) require that there must be nexus and the input must be integrally connected to the process of manufacture. The services rendered at the point of second sale cannot obviously be said to be integrally connected to the process of manufacture nor the .....

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