2011 (4) TMI 1111

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....ervice tax paid on  club membership subscriptions, catering services, business auxiliary services, GTA, Dasara Mandap, gift vouchers, library membership, etc., shall be admissible  for adjustment against the excise duty liability or service tax liability.  He plead that the services are essential for the industry for which denial would be unjustified and these are the business activ....

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....the activity could not have been carried out without these expenses the appellant could not get relief. Mere pleading without evidence does not get sanction of statutory provisions to grant relief to the appellants. Therefore, the appellant is liable to service tax for wrongful availment of the Cenvat Credit. Such aspect of levy is confirmed once the demand is confirmed interest being consequentia....