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2016 (3) TMI 525 - AT - Service TaxDisallowance of refund claim - Input services received at unregistered premises with respect to services received from travel agent, guest house expenses, invoices not produced, service received from vendor not registered under proper category and the name of the appellant was not mentioned on the invoice - Held that:- travel agent service have been wrongly disallowed and is allowable, guest house expenses is also allowable as the guest house is used for business purposes and have got indirect nexus with the business of the appellant. With regard to invoice not produced, the Cenvat credit is allowed to the extent being the amount of the invoices produced now before this Tribunal during the course of hearing and so far as the disallowance is concerned on the ground that the provider of service is not registred under proper category, the disallowance is bad in law and the same is held allowable. With respect to manpower recruitment service, issue is remanded to the adjudicating authority. - Decided partly in favour of appellant
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