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2018 (12) TMI 725 - AT - Central ExciseCENVAT Credit - input services - air travel agent services - hotel services - debit and credit card services - Held that:- The appellant has now produced before the Tribunal, the documents with regard to air travel and hotel services to argue that these services were used for official purposes only. On going through this document, it is seen that the minutes of meeting would show that the officers of the company are required to attend the LSPM Meeting. This meeting is intended to plan the strategy and the production requirement. The list of participants who have attended the meeting also is furnished. All these would indicate that appellant has availed such services for official purposes only. However, since the documents have not been verified, the matter requires to be remanded to the adjudicating authority, who shall verify whether the services of air travel agent and hotel services are availed for official purposes. Debit and credit card services - Held that:- The Ld. DGM of the Company has explained that credit / debit card services (service tax paid for transactions using such card) was availed when the customers had used cards for making payment. The said activity is definitely related to manufacturing activity and the disallowance stating that these have no nexus with manufacturing activity is incorrect - credit allowed. Air travel agent services - accommodation services - Held that:- The errors in calculation with respect to all these three services are to be considered afresh by the adjudicating authority. The reconsideration of calculation errors shall be confined to services impugned in this appeal and services remanded by Commissioner (Appeals) only. Appeal allowed in part and part matter on remand.
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