2013 (8) TMI 713

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..... t they were not eligible for such credit in respect of many of the input services on which they had taken Cenvat credit. The dispute involved in the three show cause notices are summarized as under: S. No. Category of denial SCN 632/2010 SCN 697/2010 SCN 477/2011 1.   CENVAT credit on renta-cab services Nil   Rs.34,95,359   Rs.36,16,487   2.   CENVAT credit on outdoor catering services Nil   Rs.6,98,851   Rs.10,21,142   3.   CENVAT credit on insurance services Nil   Nil   Rs.1,35,089   4.   CENVAT credit on air travel agent services Nil   Rs.72,776   Rs.82,417   5.   Vendor not registered with Service Tax Authorit .....

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..... not registered with service tax authorities as stated in the adjudication order. He submits that he is not able to give any further details to confirm that vendors were actually registered and they have paid service tax. 5. He further points out that there is service tax demand of Rs.8,73,888/- which relates to reimbursements claimed by the applicant towards travel of their employees to the sites of the clients. He says that as per the decision of the Hon. Delhi High Court in Intercontinental Consultants & Technocrats Pvt. Ltd. Vs UOI 2013 (29) STR 9 (Del.) service tax cannot be demanded on such reimbursements. The court has struck down the Rule 5(1) of Service Tax Valuation Rules, 2006. 6. On the whole, ld. advocate submits that there i .....

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..... are of the view that such confirmation is not justified in the absence of any material to doubt the veracity of the facts affirmed by applicant. Therefore we do not call for any pre-deposit on the first two issues. In respect of credit availed on the basis of invoices raised by vendors said to be not registered, we are not satisfied with the explanation given by the ld. Counsel for applicant. We, therefore, direct the applicant to deposit Rs.1,82,432/- (Rupees one lakh eighty two thousand four hundred thirty two only) within a period of 4 weeks for admission of appeals and report compliance on 12.9.2013.Upon such deposit, pre-deposit of balance dues arising from the impugned orders shall stand waived and there shall be stay on collection o .....

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