2012 (10) TMI 932

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....ase in brief, are that during the course of Audit, it was noticed that the appellant had taken service tax credit of Rs.2,40,408/- during the period from September, 2005 to December, 2008 on the Canteen Services, Air Travel Agent, rent-a-cab, vehicle maintenance and mobile phones. It was also noticed that the appellant had taken service tax credit of Rs.98,093/- during the period from January, 200....

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....anufacture and therefore credit is not admissible. I also heard the learned Counsel for the Respondent who would rely upon several decisions to submit that the respondents are eligible for Cenvat Credit and the impugned order is required to be sustained. 4. After considering the submissions and going through the records, I find that in respect of Air Travel services, the decision in the case of....

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....ly incurred for providing canteen services to the employees. This means that from the actual expenses incurred, recoveries made from the employees for providing canteen services has to be deducted to calculate the benefit of cenvat credit available. 6. The learned Advocate for the respondents submitted that the person who was handling this work during the relevant period covered by 2 show-cause....