2015 (2) TMI 930

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..... hat:- The facts are squarely covered by earlier ruling of this Tribunal in [2014 (5) TMI 614 - CESTAT MUMBAI] & in the case of CCE Vs. Shariff Motors (2009 (3) TMI 155 - CESTAT, BANGLORE). 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 ta .....

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..... ce Station and Business Auxiliary Service (BAS). The Revenue have disallowed the input service credit on GTA service, holding that the input service is in respect of sales of motor cycles, which is a trading activity and not related to the servicing activity of the appellant. Being aggrieved by the order, the appellant preferred an appeal before the Commissioner (Appeals) who upheld the Order-i .....

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..... sold by other dealers. The appellant also relies on the ruling in the case of Badrika Motors (P) Ltd. Vs. CCE, Bhopal wherein by order dated 27.11.2013 under similar facts and circumstances it was held that input in respect of GTA service is admissible under the provisions of Act. Following the ruling in the case of Shariff Motors. 3. The learned A.R. relies on the orders of the lower court and .....

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