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2013 (5) TMI 463 - AT - Central ExciseAvailment of Cenvat credit - Air Travel Agent service, Rent-a-Cab service, Mandap Deeper Service, Rail Travel Agent’s service & Tour Operator Service - As per Revenue these services have no nexus with the manufacturing activities and therefore service tax paid on the services could not have been availed. Held that:- In the appeal filed by Revenue, they have not submitted any evidence to contradict the claim of the respondent. That being the case, there is no benefit of prolonging the matter involving such small amounts by remanding the matter and I am inclined to accept the finding of the Commissioner and the submissions of the counsel for the respondent that these services were used for the purposes as stated in the reply to the SCN and that they have not recovered any amount from the employees. Thus, allow CENVAT credit of tax paid on first two services viz. Air Travel Agent Service & Rent-a-cab service. Revenue’s appeal is rejected in respect of these services. In respect of the other three services, the respondent have given up their claim and accordingly Revenue’s appeal is allowed to the extent of denial of CENVAT credit totaling to along with appropriate interest.
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