TaxTMI 
TaxTMI 
2021 (9) TMI 488
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....tive for the Respondent ORDER The appellant is in appeal against the impugned order wherein the Cenvat credit on service tax paid for accommodation such as guest house/hotel was denied on the premise that they might have been used for personal purposes by the employees. 2. The facts of the case are that the appellant is a management consultant company who provide various consultancy to their cl....
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....f Cenvat credit along with interest and to impose penalty thereof. The matter was adjudicated, the demand on account of inadmissible availment of Cenvat credit was confirmed along with interest and penalty was also imposed. Against the said order, the appellant is before me. 3. The Ld. Consultant appearing on behalf of the appellant submits that these guest houses/hotels has been used by th....
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....an official visit for consultancy to their clients for the stay thereof, they required accommodation by way of guest house/hotel. These facts has not been controverted by the revenue with any tangible evidence. In the absence of any contrary evidence produced by the revenue, the allegation is only an allegation and that cannot be turned into demand as revenue has failed to produce any evidence on ....