2016 (8) TMI 987

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..... at this does not aid in providing output service – demo cars neither capital goods nor input – CENVAT credit not available. Construction service – output service – Held that: - Appellant has provided services on repair and renewal of the vehicle and has been taxed under the Finance Act, 1994 as authorized service station. There is also nothing on record to show that the service station can work .....

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..... nied. It is a capital goods and eligible to the CENVAT credit. If it is not held as capital goods, it is an input being used for the purpose of attracting customers to the service centre. Secondly, there was a construction of the service centre shed on which necessary service tax was paid to avail different services of construction. Although that service has direct nexus to the output service pro .....

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..... excise duty paid on the demo car is permissible. 5. So far as construction service is concerned, Revenue has not brought out as to the use of the building for a purpose other than the service centre of the appellant. Appellant has provided services on repair and renewal of the vehicle and has been taxed under the Finance Act, 1994 as authorized service station. There is also nothing on record .....

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