2015 (7) TMI 34

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..... e authorized service station who has provided service on behalf of the appellant to the owner of the vehicle. Therefore, the service provided by authorized service station has become input service for the appellant and appellant is entitled to take cenvat credit. - Decided in favour of assessee. - Service Tax Appeal No. 54074/2014 - Final Order No. A/50881/2015-(SM)(BR) - Dated:- 23-3-2015 - As .....

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..... some cases, the buyer of the vehicle availed the services of authorized service station of Maruti Suzuki Ltd. on behalf of the appellant and the service provider (the authorized service station) issues the invoice on the appellant being a authorized dealer provides the free services to buyer and the appellant availed cenvat credit of service tax paid to the authorized service station. 3. Revenu .....

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..... e appellant is entitled to the cenvat credit. 4. On the other hand Ld. AR opposed the contention of the Ld. Counsel and submits that in this case the appellant has not provided any service at all and moreover authorized service station has provided the service, therefore, appellant is nowhere in picture. Hence, the appellant is entitled to take cenvat credit 5. Heard the parties and consider .....

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