TMI Blog2012 (6) TMI 664X X X X Extracts X X X X X X X X Extracts X X X X ..... evenue cannot force such a service provider to claim abatement – Invoice for an amount of Rs. 8722 issued in the name of director doubtful, pre-deposit ordered Denial of credit on invoices issued by telecom service providers – missing details furnished subsequently - no sufficient reason to call for pre-deposit – Pre-deposit waived - E/Appeal No.1719/2010 - 1394/2011-EX - Dated:- 12-10-2011 - Ashok Jindal, Mathew John, JJ. For Appellant: Shri A K Bhatia, Adv. For Respondent: Shri Nitin Pathak, DR Per: Mathew John: The appellants have been providing the service of technical inspection and certification services since 24.11.2004. From 25.8.04, they have been registered for providing services under the category of "comme ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... bills produced describe the services as 'Banquets'. The Revenue is of the view that bills are basically for food provided to the participants and therefore, the appellants are not eligible for cenvat credit based on such bills. There is also the issue that in some invoices, the name of the appellant is not very clearly indicated and sometimes written as "Sigma" and sometimes the name of the appellant is indicated in the invoice in hand writing giving the impression that the invoices were not actually raised on the appellant but the name was added to the bill later on. The remaining amount relates to invoices like advertisement in newspapers for canvassing participation in such training amounting to Rs.2,25,515/- Another major disputed item ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ll indicated the description as conference and the description of service provided as lunch/dinner NV. Further this is only a proforma invoice. The Counsel for the appellants submitted letters from different hotels certifying that the payments were in relation to conferences held by the appellant and service tax at appropriate rate has been paid on such invoices. 5. We have considered arguments of both sides. Prima facie it cannot be denied that the appellants have availed the services of five star hotels for conducting training given by them. The main component of such service is providing conference halls which comes within the meaning of Mandap Keeper Service under Finance Act, 1944. The aggregate value of such services is the amount r ..... X X X X Extracts X X X X X X X X Extracts X X X X
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