TMI Blog2014 (3) TMI 549X X X X Extracts X X X X X X X X Extracts X X X X ..... yees, there is no reason to claim CENVAT credit on such amount. - stay granted partly. In the case of Management Consultancy, the relevant invoices have not been brought on records nor is it possible to relate it to a particular activity. Against such documents, it is seen that since the demand for the services has been made by this company, it is to be presumed that it has been for the business of this company only. There is no prima facie evidence brought in the proceedings at lower levels to show that this payment has been made in addition to any other company or in addition to any activity. - stay granted. - E/507/2012 - - - Dated:- 31-1-2013 - Shri. P.K. Das and Shri. Mathew John, JJ. For the Appellant: Shri V.S. Manoj, Adv. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... and Management Consultancy System are services specified under Rule 6(5) of the CENVAT Credit Rules. For services specified under the said rule even if part of the service is used in the manufacturing activity of dutiable products, then credit of service tax paid on the entire service has to be allowed. 3.1 As regards the Rent-a-Cab Service, the learned counsel submits that only a party of the Rent-a-Cab Service was recovered from the employees. As such, credit of service tax paid on the entire service has to be allowed. 3.2 In the case of Management Consultancy Service, the learned counsel submits that the person concerned is providing consultancy to the company regarding financial management, taking policy decisions of the company etc ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... is no reason to claim CENVAT credit on such amount. Prima facie, I direct the applicant to pre-deposit Rs.10,000/- (Rupees Ten Thousand only) on this count. 5.2. In the case of Management Consultancy, the relevant invoices have not been brought on records nor is it possible to relate it to a particular activity. Against such documents, it is seen that since the demand for the services has been made by this company, it is to be presumed that it has been for the business of this company only. There is no prima facie evidence brought in the proceedings at lower levels to show that this payment has been made in addition to any other company or in addition to any activity. Therefore, I do not consider it proper to direct any pre-deposit for t ..... X X X X Extracts X X X X X X X X Extracts X X X X
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