TaxTMI 
TaxTMI 
2012 (6) TMI 664
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....ious facilities such as lighting, furniture, fixtures, conference room, garden etc. For such services, the hotels pay service tax under the head of Mandap Keeper Services. The appellants were taking cenvat credit on service tax paid by the hotel. 2. The Revenue found that during the period 1.4.05 to 30.9.07, the appellants had taken cenvat credit on service tax on various services based on documents which do not have all the necessary details as prescribed under Rule 9 of Cenvat Credit Rules read with Rule 4A of Service Tax Rules, 1944. Proceedings were initiated for recovery of such cenvat credit availed. A show cause notice was issued in this regard which was adjudicated by confirming demand of Rs.6,59,672/- with appropriate interest. Fu....
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....in the details required such as service tax registration number, name and address of the provider of services and the category of the service under which service tax has been paid. The appellants have produced the letters of service providers like Reliance Infocom, Bharti Airtel etc. to prove that such services have been provided to the appellants and the service providers had paid the service tax shown in the invoices raised. The service tax registration number is also indicated in such letters. The Counsel for the appellants fairly concedes that there is an amount of Rs.8,722/- corresponding to invoices in the name of the Director of the company issued by the five star hotels. In those cases, there can be reasonable doubt that the service....