https://www.taxtmi.com/caselaws?id=214361 Prima facie Cenvat credit on hotel conference services and telephone services was treated as sufficiently connected with the assessee's output service to justify waiver of full pre-deposit at the appeal stage. The fact that hotel charges related to conference halls and related facilities did not, by itself, warrant denial of waiver, and later supply of missing invoice particulars also did not require full deposit for admission. However, credit linked to bills in the Director's name raised a reasonable doubt of personal use, so pre-deposit was confined to that extent. The balance demand was waived for hearing of the appeal. en-us Wed, 12 Oct 2011 00:00:00 +0530 Thu, 21 Jun 2012 10:57:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=214361 Prima facie Cenvat credit on hotel conference services and telephone services was treated as sufficiently connected with the assessee's output service to justify waiver of full pre-deposit at the appeal stage. The fact that hotel charges related to conference halls and related facilities did not, by itself, warrant denial of waiver, and later supply of missing invoice particulars also did not require full deposit for admission. However, credit linked to bills in the Director's name raised a reasonable doubt of personal use, so pre-deposit was confined to that extent. The balance demand was waived for hearing of the appeal. Case-Laws Service Tax Wed, 12 Oct 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=214361