COMMISSIONER OF CENTRAL EXCISE, GUNTUR Vs. VARUN MOTORS

JUDGEMENT

(1.) APPEAL No. 860/2010 is filed by the department against the order of the Commissioner (Appeals) No. 32/2009, dated 23 -12 -2009. 1.2 Appeal No. 861/2010 is also by the department against the order of the Commissioner (Appeals) No. 33/2009, dated 23 -12 -2009. 1.3 These two appeals by the department are interconnected and involved same respondent and therefore they are being disposed of by this common order.

(2.) HEARD the learned Superintendent (AR) for the appellant. None appeared for the respondent despite notice.

(3.) THE assessee -respondent is an authorized distributor for Bajaj make two and three wheelers manufactured by M/s. Bajaj Auto Ltd. They have their office at D. No. 40 -1 -126, Bajaj Circle, Vijayawada and they have 19 other Zones located at all over Krishna District to undertake sales and servicing of the vehicles. The assessee took registration as Input Service Distributor (ISD) in respect of their premises at D. No. 40 -1 -126, M.G. Road, Vijayawada. The original authority held that the same being a sales office could not be treated as service provider and therefore, they could not be granted registration as ISD and revoked the registration. Consequent to the revocation of the registration, a credit of Rs. 48,143/ - which was distributed as service tax credit to one of the authorized service stations, at D. No. 39 -2 -27, Labbipet, Vijayawada -10, was denied and ordered to be recovered.