2013 (11) TMI 253

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..... tput service. In the present case, the applicant is registered under the category of Authorized Service Station. Rule 3(iv) of CCR 2004 provides that the cenvat credit may be utilized for payment of service tax on any output service. Prima facie, we are unable to accept that the transportation of two wheelers from manufacturer’s factory has relation with the servicing of motor vehicle by the appli .....

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..... f the applicant submits that freight paid on transportation of vehicle from the manufacturer s premises to the applicant s premises is related to the servicing of motor vehicle, which is output service. On the other hand, Ld. AR submits that applicant is providing service related to servicing of motor vehicles. He submits that freight paid on transportation of two wheelers from manufacture s premi .....

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..... transportation of two wheelers from factory premises of the manufacturer to the applicant s premises related to output service is a contentious issue which would be looked into at the time of appeal hearing at length. In view of that, applicant is directed to deposit a sum of Rs.2,00,000/- (Rupees Two lakhs only) within 6 weeks. Upon deposit of the said amount, predeposit of balance amount of tax .....

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