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2021 (9) TMI 488 - AT - Service TaxCENVAT Credit - input services - service tax paid for accommodation such as guest house/hotel - denial on the premise that services might have been used for personal purposes by the employees - HELD THAT:- It is clearly stated that when the employee of the appellant goes for an official visit for consultancy to their clients for the stay thereof, they required accommodation by way of guest house/hotel. These facts has not been controverted by the revenue with any tangible evidence. In the absence of any contrary evidence produced by the revenue, the allegation is only an allegation and that cannot be turned into demand as revenue has failed to produce any evidence on record to say that the guest house/hotel has been used by the employees of the appellant for their personal use. The Cenvat credit cannot be denied to the appellant - credit allowed - appeal allowed - decided in favor of appellant.
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