2018 (12) TMI 725

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....oices issued by their Branch Office situated in different parts of the country. The department was of the view that credit availed on various services are not eligible, as these services have no nexus with the manufacturing activity. Show cause notice was issued proposing to recover the credit from the appellant alongwith interest and also for imposing penalty. After due process of law, the original authority allowed the credit on various services and disallowed credit on certain services. In appeal Commissioner (Appeals) partly allowed the appeal and remanded issues with regard to certain services to adjudicating authority. However, the credit availed on air travel agent services, hotel / accommodation services and debit and credit card se....

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....h manufacturing activity. He argued that after demonetisation, the transactions are mainly through debit and credit cards and therefore the service tax paid on such transactions is eligible for credit. 2.2. It is pointed out by the Ld.Officer that there is an error in calculation of credit availed. Though this mistake was brought to the notice of the authorities below, it was not taken into consideration. He furnished a calculation statement, wherein it is pointed out by the appellant that though the credit availed on air travel agent services is Rs. 99,862/-, the Order-in-Original has confirmed the wrongly availed credit to be Rs. 2,34,338/-. Similarly though credit availed on accommodation services is Rs. 10,087/-, the Order-in-Origina....

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....he matter can be looked into by the adjudicating authority. It is further submitted that the decisions relied by the appellant is not applicable. 6. Heard both sides. 7. The issue is with regard to disallowance of credit on air travel agent services, hotel services and debit and credit card services. The appellant has now produced before the Tribunal, the documents with regard to air travel and hotel services to argue that these services were used for official purposes only. On going through this document, it is seen that the minutes of meeting would show that the officers of the company are required to attend the LSPM Meeting. This meeting is intended to plan the strategy and the production requirement. The list of participants who h....