2017 (7) TMI 57

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....lappa.A.S, AR For the respondent ORDER Per: S.S GARG The present appeal is directed against the impugned order dated 3.8.2011 passed by the Commissioner (A) whereby the Commissioner (A) has allowed the CENVAT credit on mobile telephone services and confirmed the demand to the extent of credit availed on tour operator service along with interest and imposed a penalty of Rs. 2,000/- under R....

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.... appeared to be beyond the purview of the definition of input service as defined under Rule 2(l)(ii) of CCR, 2004 and accordingly, they were issued show-cause notice dated 29.10.2009 for the period from November 2008 to July 2009 towards recovery of the credit so availed. The original authority vide the above impugned order confirmed the demand on the service tax paid on mobile charges, tour trave....

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....iled credit on input service of tour operator service for transportation of employees from and to the factory as well as for company official to visit the suppliers premises. She further submitted that the impugned service is in relation to the activities of business and is directly/indirectly involved in the manufacture of final product. She also submitted that the tour operator service falls und....

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....ther hand, the learned AR reiterated the findings of the impugned order and submitted that the input services does not cover the tour operator service charged as it has no relevance with the manufacturing activity either directly or indirectly. 6. After considering the submissions of both the parties and perusal of the material on record and the judgments relied upon by the appellant, I am of t....