9911796707
TMI Blog2014 (5) TMI 687X X X X Extracts X X X X X X X X Extracts X X X X ..... respect of GTA service, advertisement services, Insurance services, audit fee, Valuation charges, repair and maintenance, AC machine repairing, Courier service etc. received by them for use in their business. The department was of the view that since these services are not the input services for their output service, servicing of cars as authorized service station, they were not entitled for the Cenvat credit. Besides this, on scrutiny of their ST-3 returns it was found that there was delay in filing of 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 Ce ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s, Security charges, Courier Charges but disallowed Cenvat credit on hotel bills for lunches and dinners; b. He also set aside the penalty of Rs. 84,818/- imposed on the respondent under Section 76 of the Finance Act and also penalty of Rs. 1000/- imposed on them under Section 77 ibid; c. Penalty of Rs. 500/- imposed on the respondent under Rule 15 of the Cenvat Credit Rules for wrong availment and utilization of Cenvat credit was upheld. 1.4 Against this order of the Commissioner (Appeals), the Revenue has come in appeal against that part of the Commissioner (Appeals)'s order allowing the Cenvat credit in respect of GTA Services, Advertisement Services, Insurance Ser ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d be 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
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