TaxTMI 
TaxTMI 
2013 (4) TMI 671
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....vindaran; This appeal is directed against order in appeal No. 136/2011/Commr(A)/RBT/RAJ dated 08.9.2011. 2. The relevant facts that arise for consideration is that, during the course of audit of records of the appellant, it was noticed that appellant had availed Cenvat credit of Rs. 2,40,488/- and Rs. 1,95,376/- on the services which were rendered to the residential complex of the appellant. The....
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....y such an order, revenue filed an appeal before the first appellate authority and the first appellate authority, after granting personal hearing to the appellant and considering the submissions made by them, set-aside the impugned order and allowed the appeal filed by revenue, hence this appeal. 3. Learned counsel would submit that he has merits in the case but at the same time he would like to a....
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....f expansion of the business activity of the appellant. 4. Learned Assistant Commissioner (AR), on the other hand would reiterate the findings of the lower authorities and submit that, on merits the Hon'ble High Court of Gujarat in the case of Gujarat Heavy Chemicals Limited 2011 (22) STR 610 (Guj.) has held in favour of the revenue, inasmuch as the services provided at residential quarters are no....
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....he service tax paid on event management, I find that the Hon'ble High Court of Karnataka, in the case of Toyota Motors hold in favour of the assessee wherein they have held that any event management which is for the promotion of business is in relation to the business activity and the credit can be allowed. Be that as it may, I find that the contentions raised by the learned Chartered Accountant t....