2019 (10) TMI 10

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....vocate for the Appellant Shri S. Govindarajan, AC (AR) for the Respondent ORDER Brief facts are that during the course of audit of the accounts of the appellant, which is an ISD, it was noticed that they have distributed credit of service tax paid on tour operator service in connection with the conducting of foreign tours to their dealers during the period November 2014 to February 2016. ....

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....rt his argument that the said services qualify as input service, he relied upon the decision in the case of M/s. Savita Oil Technologies Ltd. Vs. Commissioner of Central Excise, Belapur - 2017-TIOL-4604-CESTAT-MUM. The second argument put forward by him is that the appellant-company is an ISD who has distributed the credit to other units. The alleged credit has not been availed by the appellant co....

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....It is submitted by him that the decision in the case of M/s. Savita Oil Technologies Ltd. (supra) relied by the counsel is not applicable as in the said case, the tour operator services were availed for the staff of the company for official work. 4. Heard both sides. 5. The issue is whether the demand raised alleging that the credit availed on input services in the nature of tour operator se....