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2010 (5) TMI 468 - CESTAT, NEW DELHIWaiver of pre-deposit – cenvat credit of service tax - appellant’s claim for credit of service tax paid on air travel agent, tour operator and travel agent services stands denied - on the presumption that the said services might have been used for the travel of family members of the Director and for the personal visits of Directors and the employees – finding not supported by any evidence - invoices issued by the agents did not indicate the purpose whether the tours were official or personal is erroneous as no agents can indicate whether the tours are personal or official - credit taken has not been utilised and therefore, the applicant has not gained any monetary benefit - appellant has made out a case for waiver
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