TMI Blog2018 (12) TMI 725X X X X Extracts X X X X X X X X Extracts X X X X ..... ed. All these would indicate that appellant has availed such services for official purposes only. However, since the documents have not been verified, the matter requires to be remanded to the adjudicating authority, who shall verify whether the services of air travel agent and hotel services are availed for official purposes. Debit and credit card services - Held that:- The Ld. DGM of the Company has explained that credit / debit card services (service tax paid for transactions using such card) was availed when the customers had used cards for making payment. The said activity is definitely related to manufacturing activity and the disallowance stating that these have no nexus with manufacturing activity is incorrect - credit allowed. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ues with regard to certain services to adjudicating authority. However, the credit availed on air travel agent services, hotel / accommodation services and debit and credit card services was disallowed. Aggrieved the appellant s are now before the Tribunal. 2. On behalf of the appellant, the Ld. Deputy General Manager for Taxation of the appellant Company, Sh.J.Dhinakaran, appeared and argued the matter. He submitted that the air travel agent services as well as accommodation services are availed only for the official purposes of the company. He furnished documents to support his contentions and argued that the list of participants who have attended the seminar/meetings would show that these services are availed for official purposes and ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... /-, the Order-in-Original has confirmed the wrongly availed credit to be ₹ 2,34,338/-. Similarly though credit availed on accommodation services is ₹ 10,087/-, the Order-in-Original has confirmed the wrongly availed credit as ₹ 77,807/-. The credit availed on debit and credit card services is ₹ 9,973/-, whereas it has been wrongly noted in the Order-in-Original as ₹ 7,693/-. He requested that the error may be corrected. The Ld.Manager also put forward an argument relying upon the decision in the case of Gulf Oil Corporation Ltd. Vs CCE ST, Vapi 2016 (43) S.T.R.220 (Tri. Ahmd.) and Commr. Of Service Tax, Ahmedabad vs Godfrey Philips India Ltd. 2009 (239) E.L.T.323 (Tri. Ahmd.). Thus it is argued by ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... minutes of meeting would show that the officers of the company are required to attend the LSPM Meeting. This meeting is intended to plan the strategy and the production requirement. The list of participants who have attended the meeting also is furnished. All these would indicate that appellant has availed such services for official purposes only. However, since the documents have not been verified, I am of the view that the matter requires to be remanded to the adjudicating authority, who shall verify whether the services of air travel agent and hotel services are availed for official purposes. Needless to say that if they are not used for personal consumption and only for official purposes, the appellant would be eligible for credit, as d ..... X X X X Extracts X X X X X X X X Extracts X X X X
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