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TMI Blog2017 (6) TMI 975X X X X Extracts X X X X X X X X Extracts X X X X ..... DER Per: S.S GARG The present appeal is directed against the impugned order dt. 15/09/2014 passed by the Commissioner(Appeals) whereby the Commissioner(Appeals) has rejected the appeal of the appellant: 2. Briefly, the facts of the case are that the appellants are registered for providing service of motor vehicles, Business Auxiliary Service and Insurance Commissioner Services. During the cours ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... les sold by the appellants. However, it appeared that appellants are not eligible for availing the CENVAT credit on the input service as the vehicle gets totally serviced at the other service station and no further servicing was being done at the appellants' premises. This resulted in the issue of show-cause notice demanding wrongly availed CENVAT credit along with the interest and penalty und ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the servicing activity rendered in respect of the cars sold by them and also servicing done in respect of cars sold by other dealers and therefore paying service tax by utilising the CENVAT credit availed on servicing done by other dealers in respect of cars sold by the appellant. He further submitted that the statutory definition of input service does not require nexus and the said definition has ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... and considering the materials on record, I find that the issue is squarely covered in favour of the appellant by the decision cited supra. The Tribunal in the said decision in para 6 has held as under:- 6. There can be no doubt that appellant renders 'authorized service station service' and 'business auxiliary service' on behalf of M/s. Maruti Udyog Ltd. It is therefore, a provider of ou ..... X X X X Extracts X X X X X X X X Extracts X X X X
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