2007 (12) TMI 59

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..... zed for service of Service Station - there is no nexus between the service station providing service to vehicles & receipt of vehicles from Co. – matter remanded to examine whether these services are related to the activities of business - ST/241/2007-SM(BR) - 167/2008-SM(BR)(PB), - Dated:- 7-12-2007 - Shri P.K. Das, Member (J) [Order].- 1. The relevant facts of the case, in brief, are .....

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..... denied the credit on GTA service on the ground that the receipt of vehicles from M/s. Hero Honda Ltd. has no nexus with authorized service station. He placed the dealership agreement between the appellants and M/s. Hero Honda Motors Ltd. Article-V (Dealer's Obligations) of the said agreement indicates that the dealer shall vigorously promote, develop and maintain sales of Products and Parts to th .....

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..... on perusal of the records, I find that the Commissioner (Appeals) upheld the adjudication order on the ground that there is no nexus between the service station providing service to vehicles and the receipt of vehicles from M/s. Hero Honda Motors Ltd. as a dealer for sales. The ld. Advocate submits that they pleaded before the authorities below that the appellants are undertaking after-sales serv .....

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