TMI Blog2018 (10) TMI 765X X X X Extracts X X X X X X X X Extracts X X X X ..... e exclusion clause in the definition of “input services”, the credit availed for Rent-a-Cab Service is not eligible - demand upheld. Local sales - The appellants originally availed credit to the tune of ₹ 2,34,918/- in respect of local sales and it is argued by learned consultant that they have reversed the credit coming to know that such credit is not eligible - Held that:- Even though, the appellants contend to have reversed such credit, this is not clearly brought out from the records - the said issue requires verification by the adjudicating authority - matter on remand. Appeal allowed in part and part matter on remand. - ST/40035/2018 to ST/40039/2018 - 42563-42567/2018 - Dated:- 5-10-2018 - Smt. Sulekha Beevi C.S, Judic ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 03 Rent-a-Cab 38,697 04 Local Sales 2,34,918 Total 2,92,957 3. The learned consultant submitted that the appellants are not pressing the issue with regard to Meal Vouchers. The credit in respect of Professional Charges to the tune of ₹ 15,450/- has been disallowed stating that the appellants have not furnished the details for which the said services have been availed. He submitted that Professional Services were availed by the appellants from Mr. Murali Ramachandran for training the employees and the services would fall under Commercial Coaching and Training Services. Tha ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ed the appeals to the original authority for verification with respect to ₹ 22,36,561/-. With respect to the contentions put forward by the appellants, he submitted that the appellants have failed to produce evidence as to the availment of services to the tune of ₹ 15,450/- as Professional Charges. Further, though it is contended by the appellants that they have reversed the credit of ₹ 2,34,918/-, no evidence has been produced for such reversal. He submitted that this aspect requires verification. With regard to Rent-a-Cab Services, the learned Authorised Representative submitted that Clause B of the exclusion part of the definition of input services specifically states that the services provided in relation to Motor Ve ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... originally availed credit to the tune of ₹ 2,34,918/- in respect of local sales and it is argued by learned consultant that they have reversed the credit coming to know that such credit is not eligible. He has adverted to page 258 of the appeal book to state that the said amount though originally claimed for refund had been given up by the appellants later by filing revised refund claim. Even though, the appellants contend to have reversed such credit, this is not clearly brought out from the records. I am, therefore, of the view that the said issue requires verification by the adjudicating authority. For the limited purpose of verifying, whether the appellants have already reversed the credit wrongly availed by them to the tune of &# ..... X X X X Extracts X X X X X X X X Extracts X X X X
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