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TMI Blog2017 (11) TMI 1803X X X X Extracts X X X X X X X X Extracts X X X X ..... ervice - The transportation of new motor cycles to the showroom is not related to carrying out any service or repair of vehicles manufactured by the manufacturer. Hence, the appellant is not eligible for availing the Cenvat credit - credit cannot be allowed - appeal dismissed - decided against appellant. - ST/75077/2015-SM - Final Order No. 78161/KOL/2017 - Dated:- 30-11-2017 - Shri P.K. Choudh ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... before the Commissioner (Appeals). By the impugned order, the Commissioner (Appeals) set aside the adjudication order and allowed the appeal filed by the Revenue. Hence, the appellant filed this appeal. 2. Heard both sides and perused the appeal records. 3. I find that the appellant is providing services under the category of Servicing of Motor Vehicles (Authorized Service Station and Repa ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... service station and repair service, it is clear that the appellant is eligible to avail the credit to the extent of carrying out the service of the vehicle manufactured by the manufacturer. In my considered view, the transportation of new motor cycles to the showroom is not related to carrying out any service or repair of vehicles manufactured by the manufacturer. Hence, the appellant is not elig ..... X X X X Extracts X X X X X X X X Extracts X X X X
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