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TMI Blog2019 (2) TMI 591X X X X Extracts X X X X X X X X Extracts X X X X ..... violated the principles of natural justice. The case needs to be remanded back to the adjudicating authority who will pass a de novo order after considering the reply of the appellant - appeal allowed by way of remand. - ST/21697/2017-SM - Final Order No. 20141/2019 - Dated:- 5-2-2019 - SHRI S.S GARG, JUDICIAL MEMBER Shri V. Unnikrishnan, Consultant SAJU CO, CHARTERED ACCOUNTANTS - For the Appellant Shri Madhupsharan, Assistant Registrar(AR) - For the Respondent ORDER Per : S.S GARG The present appeal is directed against the impugned order dt. 28/07/2017 passed by the Commissioner whereby the Commissioner has confirmed the demand of ₹ 9,58,683/- under Rule 6(3) of the CENVAT Credit Rules, 2004 (CCR ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nd as per the agreement, are bound to provide after-sales service to the vehicles sold and for that purpose they have a authorized service station at separate premises and from these service stations, they are not undertaking any sales of vehicles of vehicles or spare parts. Further they are discharging the service tax on the repair and service of vehicles under taken. He further submitted that servicing of vehicles generally do not require any inputs whereas repairing of vehicles require inputs, spare parts, paints etc. He further submitted that the appellants are receiving commission from insurance and finance companies for promoting their business by selling their products but such services are only provided from their show-room and they ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Cranes Structual Engineers Vs. CCE, Bangalore-I [2017(347) ELT 112 (Tri. Bang.)] iii. CCE C, Hyderabad Vs. Gland Pharma Ltd. [2016(343) ELT 502 (Tri. Bang.)] 5. On the other hand the learned AR defended the impugned order. 6. After considering the submissions of both the parties and perusal of the material on record, I find that the stand of the appellant in replay to the show-cause notice is that they have availed the CENVAT Credit of input services only at the service station. Further I find that the Revenue has taken an isolated case of advertisement expenses and has drawn the conclusion that the appellant has taken CENVAT credit on trading which is an exempted service and therefore they are liable to reverse the same as per R ..... X X X X Extracts X X X X X X X X Extracts X X X X
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