2011 (5) TMI 551

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....Per: P G Chacko: This application filed by the appellant seeks waiver of predeposit and stay of recovery in respect of service tax of Rs.49,549/- and equal amount of penalty. The service tax demand is for the period May, 2007 to November, 2008. A part of the demand is under the head 'Business Auxiliary Service' and the rest under the head 'Travel Agents Service'. The ld. Counsel for the appella....

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....t of auction of scrap also, the appellant has failed to make out a coherent case against the proposal to recover CENVAT Credit. 3. On a perusal of the records, I note that the show-cause notice refused to accept air travel agent's service availed by the assessee, as an 'input service' in the absence of evidence to show nexus between the service and the manufacture & clearance of the final produ....

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....rticulars of air travel (Pages 52 & 53 of the paper book). This statement contains particulars like bill number and date, air travel agent's name, amount of service tax and education cess etc. In the remarks column of this statement, it has been uniformly remarked thus "Travel by factory employees". No copy of any bill nor any other document has been produced to disclose the purpose of travel. In ....

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.... convincing. Perhaps, if the appellant had brought on record relevant materials to prove that during the period of dispute they actually removed scrap generated in the process of manufacture of their final products, they would have been able to establish atleast some indirect nexus between the auctioning of the scrap and the manufacture of the final products. The available records do not seem to b....