2010 (5) TMI 468

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....hibber, Advocate, for the Appellant. Shri S.K. Bhaskar, JDR, for the Respondent. [Order (Oral)]. - Heard both sides on the stay petition. 2. The appellant is a manufacture of galvanised MS Tubes and pipes, structures of iron and steel and CR strips and coil and GI flats and are also partly exporting the final products. By the impugned order, the appellant's claim for credit of ser....

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....rity disallowed the credit on air travel agent, tour operators, travel agent services on the presumption that the said services might have been used for the travel of family members of the Director and for the personal visits of Directors and the employees. Such a findings of the Department, according to learned Advocate is not supported by any evidence. On the other hand, he submits that such ser....