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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 ..... e in appeal against Commissioner (appeal)s order 184(ST)/RPR-I/2013 dated 23/10/2013 wherein Commissioner (appeal) rejected the appeal but waived 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 servi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... greed that but for audit availment of these are not voluminous of credit by them would not have come to the notice of the department. 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 ha ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e of motor vehicle, it has duly been admitted by the appellant that this account package was not used for services of the vehicle 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 o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... (appeal) in his order in detail at para 5.3, 5.4, 5.5, 5.6, 5.7, 5.8, 5.9, 5.10 and 5.11. It was also placed before the Bench 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 pleadi ..... X X X X Extracts X X X X X X X X Extracts X X X X
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