TMI Blog2009 (7) TMI 110X X X X Extracts X X X X X X X X Extracts X X X X ..... - in respect of xerox machine maintenance and repairs, the appellant submits that this machine was used principally for designing and drawing, without which the final product could not be manufactured - CENVAT credit of the service tax paid on the maintenance and repairs of the xerox machine should be allowed – In respect of air travel agent assessee failed to produce documentary evidence in supp ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... epairs service, air travel agent service, tourist taxi service and photography service, for the period 2005-06. The lower appellate authority disallowed the benefit to the assessee, saying that "the appellant has not been able to provide evidence that these have a bearing in the production or on manufacture." The appellant has challenged this finding of the lower appellate authority by submitting ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ld by me in the above final order cited by the SDR, any service to be brought within the ambit of the definition of "input service" should be one which should satisfy the essential requirement contained in the main part of the definition. This requirement is equally applicable to the various items mentioned in the inclusive part of the definition as well. In the present case, in respect of xerox m ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ravel agent service and tourist taxi service are claimed to have been used in connection with the travel of the company personnel for business purposes. In the reply to the show-cause notice, it was pleaded that these services were used mainly for marketing tours and meetings. Whether these tours were actually undertaken to promote the marketing of the final product is a question of fact which is ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... upplying such photographs to prospective buyers is unknown to the trade. The grounds raised by the appellant in this behalf are unconventional and therefore, as rightly held by the lower appellate authority, the appellant is not eligible for CENVAT credit on photography service. 6. In the result, except in respect of xerox machine maintenance and repairs, I have not found any valid ground to i ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
