9911796707
TMI Blog2014 (5) TMI 687X X X X Extracts X X X X X X X X Extracts X X X X ..... eligible for Cenvat credit only in respect of those services which are in or in relation to providing their output services of authorized service station. They would not be eligible for Cenvat credit in respect of the value of the services which have been received in connection with their trading activity. We find that this aspect has not been discussed in the impugned order. The impugned order is, therefore, set aside and the matter is remanded to the original adjudicating authority for fresh adjudication after verification as to what extent, the services, in question, have been used in or in relation to the providing of output services of authorized service station by the respondent and Cenvat credit would be available only to that e ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... f their returns. On this basis, a show cause notice dated 6-8-2007 was issued to the respondent for - (a) Recovery of the Cenvat credit of Rs. 84,818/- along with interest on it under the provision of Rule 14 of the Cenvat Credit Rules, 2004; (b) Imposition of penalty on them under Rule 15 of the Cenvat Credit Rules for wrong availment and utilization of Cenvat credit; (c) Imposition of penalty on them under Section 76 of the Finance Act, 1994 for failure to pay the service tax by due date; and (d) Imposition of penalty for delay in filing of ST-3 return. 1.2 The show cause notice was adjudicated by the jurisdictional Assistant Commissioner vide order-in-original dated 23-11-2007 by which - (a) Cenvat cr ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nt Services, Insurance Services, Audit Services, Valuation Services, AC Machine repairing, Telephone Services, Cartage charges, Security charges, Courier Charges and also setting aside the penalty under Sections 76 and 77 of the Finance Act, 1994. 2. Though, a notice for hearing had been issued to the respondent well in time, when this matter was called none representing the respondent appeared. In view of this, so far as the respondent are concerned, the matter is decided ex parte. 3. Heard the SDR, Shri R.K. Gupta who assailed the impugned order reiterating the grounds of appeal in the Revenue s appeal and pleaded that since the respondent are engaged in trading activity of the cars and car parts and also servicing of the motor vehi ..... X X X X Extracts X X X X X X X X Extracts X X X X
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