2023 (6) TMI 952

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..... for providing output service. As per the said definition, nowhere, it is restricted that the input service should have correlation with the output service. The Adjudicating Authority has taken a presumptive view that the input service is to be utilized for providing the same output service. This issue is dealt by this Tribunal in the case of CCE, TIRUPATHI VERSUS SHARIFF MOTORS [ 2009 (3) TMI .....

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..... UDICIAL) And HON BLE MR.K.ANPAZHAKAN, MEMBER (TECHNICAL) Shri Rajeev Agarwal, Advocate, Shri D.S.Agarwal,C.A. Shri V.K.Banka, C.A. for the Appellant Shri A.Roy, Authorized Representative for the Respondent ORDER Per Ashok Jindal : The appellant is in appeal against the impugned order disallowing cenvat credit availed by the appellant on Goods Transport Agency (GTA) alo .....

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..... it availed by the appellant sought to be denied by way of issuance of show-cause notice and the matter was adjudicated. The cenvat credit on inward transport service was denied and the order for recovery of the same along with interest and penalty was imposed. Against the said order, the appellant is before us. 3. The ld.Counsel appearing on behalf of the appellant, submits tht the said issue c .....

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..... As per the said definition, nowhere, it is restricted that the input service should have correlation with the output service. The Adjudicating Authority has taken a presumptive view that the input service is to be utilized for providing the same output service. This issue is dealt by this Tribunal in the case of Shariff Motors (supra),wherein this Tribunal has observed as under : 6. We have g .....

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..... e Revenue s appeal and uphold the impugned order. And the said view has been affirmed by the Hon ble High Court of Andhra Pradesh mentioned (supra). 7. In view of this, we hold that the appellant is entitled to take the cenvat credit of input service on GTA for transportation of new vehicle to their premises and the same can be utilized for providing output service i.e. servicing of the m .....

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