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2015 (10) TMI 117 - AT - Service TaxDenial of CENVAT Credit - outdoor Catering service - amount collected on the head canteen charges from employee - Held that:- The show cause notice does not allege that the respondents have been collecting amounts from the employees. The original adjudicating authority has relied on a single salary slip in which ₹ 276/- has been charged as canteen charges, and denied credit of ₹ 9,35,580/- towards catering services. The Commissioner (Appeals) has observed that the balance sheet of the respondents for the period 2007-08 to 2010-2011 shows that the respondents have incurred expenses of ₹ 32,29,583/-, ₹ 47,23,412, ₹ 41,30,997 and ₹ 78,88,902/- towards staff and workers welfare. Therefore it shows that expenses are incurred by the respondents. A single salary ship showing a meager amount of ₹ 276/- is too feeble to be relied when the appellants have properly accounted the expenses in these heads in their books of accounts. - No infirmity in impugned order - Decided against Revenue.
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