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2017 (1) TMI 929 - AT - Service TaxCENVAT credit - advertisement - tour operators service - denial on the ground that the sufficient documents have not been produced by the appellant - Held that: - both these services fall in the definition of input service. Therefore, I allow the CENVAT credit on these two services subject to production of documents before the original authority. Short payment of tax - Held that: - the appellant has tried to explain the reasons for short-payment vide his letter dated 22.9.2009 but the same has not been considered by both the authorities below. Therefore, this case needs to be remanded back to the original authority with a direction to pass de novo order after considering the explanation given by the appellant vide his letter dated 22.9.2009. Appeal allowed by way of remand.
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