2015 (2) TMI 930

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..... dealer for sales and services of Hero Honda Motor Cycles. The appellant pays Service Tax on the input service under the category of Goods Transport Agency (GTA), which is incurred in respect of motor cycles, etc. transported from the factory of the manufacturer to its premises. The appellant takes input tax credit in respect of said services of GTA. Further, the appellant pays tax on output servi .....

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..... urther relies on the ruling in the case of CCE Vs. Shariff Motors - 2010 (18) STR 64 (Tri-Bang) wherein under similar circumstances grounds credit taken for GTA services and utilized for payment of Service Tax under authorized service station services, was held by the tribunal as rightly taken holding that the Revenue was not justified in taking a narrow view by holding that the motor cycle dealer .....

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..... case of CCE Vs. Shariff Motors (supra). I have taken up the matter for final disposal with consent, and accordingly, following the ruling of this Tribunal I allow the appeal in favour of the appellant and Revenue is directed to refund the amount of tax within six weeks from receipt of copy of this order, along with interest as per Rules. (Dictated and pronounced in open Court)
Case laws, Dec .....

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