TMI Blog2021 (9) TMI 488X X X X Extracts X X X X X X X X Extracts X X X X ..... al visit for consultancy to their clients for the stay thereof, they required accommodation by way of guest house/hotel. These facts has not been controverted by the revenue with any tangible evidence. In the absence of any contrary evidence produced by the revenue, the allegation is only an allegation and that cannot be turned into demand as revenue has failed to produce any evidence on record to ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... is a management consultant company who provide various consultancy to their clients located at various locations in India/outside India. For stay of their employees, the appellant hires certain guest houses for stay of the employees during their official visit and sometimes when guest house is full, the accommodation is taken in the hotel for stay of the employees. The appellant pays service tax o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of the appellant submits that these guest houses/hotels has been used by their employees on their official visit and they have never used for personal purposes of the employees, therefore, Cenvat credit cannot be denied. He also provided the copy of the policy of the company wherein it has been clearly stated how the use of guest houses/hotels is to be done on official visit of the employees, ther ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... at cannot be turned into demand as revenue has failed to produce any evidence on record to say that the guest house/hotel has been used by the employees of the appellant for their personal use. In these circumstances, the Cenvat credit cannot be denied to the appellant. 7. In view of the above discussion, I do not find any merit in the impugned order, the same is set aside. 8. In result, the ..... X X X X Extracts X X X X X X X X Extracts X X X X
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