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TMI Blog2017 (1) TMI 929X X X X Extracts X X X X X X X X Extracts X X X X ..... t-payment of service tax and imposing the penalty. 2. Briefly the facts of the case are that the appellant is registered with the Service Tax Department from 2007 onwards. Appellant concern was audited by the audit team for the period from April 2004 to March 2009 by the Service Tax Department and the audit team observed that the assessee had short-paid service tax for the period April 2007 to December 2008 to the extent of Rs. 36,742/- and that the credit of Rs. 3,10,373/- was wrongly availed by them on service tax paid to BBMP towards rent. Thereafter a show-cause notice was issued by invoking the extended period. Thereafter the Assistant Commissioner vide his order dated 14.2.2011 confirmed the demand. Aggrieved by the said order, the a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ment as there is no such allegation made in the notice and the notice is pursuant to the audit of books of accounts of the concern. He further submitted that the credit has been wrongly denied on advertisement expenditure as well as tour operator service. The appellant has given clear explanation for advertisement expenditure wherein the appellant sponsored certain programme for their advertisement purpose and the said expenditure clearly covered under the definition of input service . The question of denial is untenable. Similarly, the credit of service tax on tour operators fall in the definition of input service because the appellant had to arrange tour for the staff of the organization and the same fall within the definition of input se ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ida: 2015 (38) STR 1038 (Tri.-Del.) 6. After considering the submissions of both the parties and perusal of the material on record, I find that the impugned order rejecting the CENVAT credit on advertisement and tour operator service is wrong because both these services fall in the definition of input service. Therefore, I allow the CENVT credit on these two services subject to production of documents before the original authority. Further, with regard to the short-payment of service tax, the appellant has tried to explain the reasons for short-payment vide his letter dated 22.9.2009 but the same has not been considered by both the authorities below. Therefore, I am of the view that this case needs to be remanded back to the original autho ..... X X X X Extracts X X X X X X X X Extracts X X X X
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