2017 (4) TMI 389

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....) Shri A.K. Batra, CA & Ms. Sakshi, Advocate for the appellant. Shri Sanjay Jain, DR for the respondent ORDER Per B. Ravichandran The appeal is against order dated 22.12.2011 of Commissioner (Appeals), Delhi-II. The appellants are engaged in providing consulting engineer service to ONGC. 2. The issue in the present case is relating to non-payment short payment of service tax in r....

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....w the misc. application. 4. Ld. Consultant elaborating on the grounds of appeal submitted that the client chose some of their employees to visit various sites in connection with consulting engineer service in terms of the contractual arrangement with them. The expenditure incurred for the travel, accommodation or incidental activities, of the said staff were being reimbursed on actual basis by ....

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....mitted that they have filed a revised ST-3 Return and an earlier error, which is a bonafide mistake, has been rectified. The credit, which is otherwise eligible, cannot be denied on this ground. 6. Ld. AR reiterated the findings of the lower authorities. He submitted that without these expenses, the service cannot be rendered by the appellant and applying the provisions of Section 67, the gross....

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....ers India Ltd. - 2016 (12) TMI 1530 - CESTAT, New Delhi, Plantech Consultants Pvt. Ltd. - 2016 (41) STR 850 (Tribunal-Mumbai) and Scott Wilson Kirkpatrick (I) Pvt. Ltd. - 2007 (5) STR 118 (Tribunal-Bang.). 9. Accordingly, we find that the impugned order is not sustainable on this issue. 10. The appellant's entitlement for cenvat credit has not been questioned on the legality or in terms of t....