2007 (11) TMI 238

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....ed to pre-deposit total Service Tax and Education Cess of Rs. 17,40,024/-. The appellants were discharging Service Tax under the category of CHA on availing the benefit of reimbursable charges and abatement in terms of Board's Circular. Revenue has proceeded to levy Service Tax in respect of the balance of the amount on which they have availed this benefit on the ground that they not maintained se....

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....He submits that their customer would not make the payment unless there is a provision for reimbursement. He submits that this Bench has already given a final order on the very same issue in the case of GAC Shipping and other orders. He assures to produce the copies of the same at the time of final hearing. 4.1 Another issue in this matter pertains to assessee availing the credit on 'Input Servi....

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....issue is as to whether they are required to produce evidence from the customers? There is force in counsel's submission that the Board's Circular does not provide for such a provision. In any case, they have produced other circumstantial evidence in the form of invoices and letters which can be taken into consideration. At this stage, we grant waiver of pre-deposit the amount. 6.1 With regard t....