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2014 (8) TMI 250 - AT - Central ExciseCENVAT Credit - input services - event management service - proof of holding event in a temple premises - Held that:- The appellant claimed to have remitted service tax on ‘event management’ service provided by a third party to facilitate organisation of a dealer/ retailer meet for promotion, marketing, advertisement and promotion of its products, though in a temple premises. If this fact is to be rebutted, the Authorities below should have cogent and clear evidence to come to a contrary conclusion. At any rate speculation and vacuous hypothesis cannot be a substitute for evidence, to support a finding. The premise of the Authorities below, that temple premises is used only for religious functions and for no other social activity is misconceived. It is well established by contemporaneous social evidence as well that temple premises are employed for a variety of social functions including marriages - adjudication order passed by the primary authority as confirmed by the order of the Appellate Commissioner impugned is unsustainable and is accordingly quashed - Decided in favour of assessee.
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