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TMI Blog2015 (12) TMI 673X X X X Extracts X X X X X X X X Extracts X X X X ..... thorized service station. As per discussion above, it has clearly come out that most of the input service credit taken by them related to the activities of the sale of vehicles. There are a few activities out of which some proportion of the service has been used for repairing or maintenance but it has come out that no separate record in this regard have been maintained. This matter has been examin ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ved the penalty under section 76 of the Finance Act. Appellant is engaged in providing taxable service in the category of authorised service station as defined under section 67 of the Chapter 5 of the Finance Act. Adjudicating Authority disallowed the service tax credit of ₹ 1,64,867/- and ordered for recovery under provisions of section 73 of the Finance Act along with interest under sectio ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ent. 3. On the other hand, ld. DR reiterated the facts as contained in the Order-in-Appeal and specifically referred to the para 5.3 where it has been stated that appellant has availed credit on advertising as input service for authorised service station. Advertising has no relation with the authorised service station which could not be considered as input service or output service of repairing ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... le as it was substantially used only for the sale of vehicle. They have also availed input service credit on security service. Adjudicating authority has rightly pointed out that it could not be considered as input service or output service for repairing, re-conditioning or renovation of vehicles. 4. I have examined all the aspects as given in Order-in-Appeal as well as raised during submission ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... h that wrong availement of input service credit came to the notice of department only when the detailed audit of the Unit was undertaken. But for audit, wrong availement could not have been detected. 5. Considering totality of the facts I do not find any force in the pleading of the appellant to accept their prayer for grant of proportional credit as no documentary evidence has been produced be ..... X X X X Extracts X X X X X X X X Extracts X X X X
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