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TMI Blog2015 (10) TMI 453X X X X Extracts X X X X X X X X Extracts X X X X ..... e and customer support offered by the dealer. Therefore the activity of service and maintenance of vehicles is of no less importance. At no stretch of imagination it can be said that any promotional activity by conduct of entertainment shows or otherwise would increase the selling business of the appellant alone and that it does not benefit the Authorised service station. The view taken by the aut ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... For the Petitioner : Shri A.K.Batra, Advocate For the Respondent: Shri Ranjan Khanna, AR ORDER Per: Sulekha Beevi C.S. This appeal is filed challenging the disallowance of Cenvat credit on input services. 2. The appellants are primarily engaged in the activity of selling vehicles manufactured by Maruti Suzuki India Ltd and also undertakes the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... for input services of decor and entertainment shows was for trading activity of the appellant and not for promotion of the Authorised service station conducted by the appellant. 4. Against this the contention of the appellants is that they have organized the Show to attract the customers for servicing of their vehicles and the said input services were for promotion of servicing of vehicles th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ce. At no stretch of imagination it can be said that any promotional activity by conduct of entertainment shows or otherwise would increase the selling business of the appellant alone and that it does not benefit the Authorised service station. The view taken by the authorities below, that the activity of servicing of vehicles is only an auxiliary activity which is attached with the sale of cars i ..... X X X X Extracts X X X X X X X X Extracts X X X X
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