Home Case Index All Cases Service Tax Service Tax + AT Service Tax - 2016 (8) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2016 (8) TMI 627 - AT - Service TaxCenvat credit - management consultancy service and consulting engineering service provided by the Directors to their own company i.e. appellant - Whether the appellant has availed CENVAT credit on the basis of proper evidence for payment of tax - no evidence available before the authority to satisfy that the service provider was as mentioned in the invoice - Held that:- it appears that the transactions were between related persons. In absence of evidence, authorities could not appreciate the claim of the appellant. The appellate authority in his order has examined what that was the substance of the transaction. Also he has recorded that the service provider in this case was the Directors of the company and they were paid. Appellant could not satisfy what was the ability of the Directors to provide the questioned service. Neither their technical qualification was brought to record nor the scope and ambit of the service provided is visible therefrom. The only contention of appellant was that three services were provided by the directors of the company. Therefore, in absence of proper evidence on record to satisfy aforesaid requirement and the appellant not having come out with clean hands, it is difficult to entertain the appeal on merit. - Decided against the appellant
|