2019 (7) TMI 1183

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....Act by the Commissioner of Central GST and Central Excise, Thane Rural is assailed in this appeal. 2. Brief facts of the case of the appellant is that it is engaged in the business of providing shares/stock broking, advisory & financial services to Indian and foreign clients for which its staff had to conduct frequent travel inland and abroad. Basing on Audit Report, 3 show cause notices dated 11-10-2013, 24-3-2015 & 10-2-2016 were issued for the period 2012 - 2015 demanding tax on allegedly wrong availment of Cenvat Credit. Appellant replied to the same denying all the allegations of wrong availment of credit, the matter was adjudicated upon, duty demand along with interest was confirmed in both Order-In-Original and Order-In-Appeal pas....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....g files and explained on sample basis as to how each of the input services were used by the appellant in providing output services. Further, it has been pointed out by Learned Counsel for the appellant that detail of Cenvat Credit availed on account of foreign travelling expenses for employees, name and purpose, which were submitted by way of Annexure-II to the written submission dated 19th Sept. 2016 and other statements concerning tour, travel and hotel expenses were not accepted as evidence by the Commissioner (Appeals) for want of CA certificate, which has never been a requirement under the CCR rule. 5. Learned AR for the respondent department argued in support of the reasoning and rationality available in the order passed by the Com....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... submission dated 24-8-2016 about the detail of officials tours conducted by the employees. For example, Mr. Suhas Harinarayanan who visited Delhi for client meeting with ING Vysya Bank and produced also copies of travel requisition slip from the spiral binding of documents to justify that the said tour was conducted on 3-6-2013 and concluded on its next day purely for the purpose of said meeting. He also produced the Travel Agent bill with bifurcation of Service Tax component and to justify that the credit was taken on Service Tax paid in said Invoice. On a Random sampling concerning one Mr. Vikram Mago found attached to the Appeal memo, he could able to demonstrate the right linkage between tour program, its official requirement and invoi....