2008 (2) TMI 273

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....e said tabulation is reproduced herein below :-   S. No. Nature of Expenses Demand (in Rs.) Explanation 1. Disallowance for availment of Cenvat credit on improper documents 35,39,026 While the documents were not the exact documents mentioned in the Rules, the documents did contain all the necessary details for verification of the fact of payment by the service provider and the receipt of the ser vice by the appellant 2.   Disallowance of Credit taken in respect of insurance charges and Hotel Bills. 3,04,450 (tax) + 1048 (Edu. Cess)   The insurance charge was paid in connection with statutory insurance coverage for employees; Hotel expenses incurred in connection with provision of food for business guests of the....

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....r pre-staging operations effected by the appellant   5,86,185 (tax) + 11,724 (Edu. Cess)   Charges collected are in the nature of fees for making available infrastructure for facilitating customs examination. The facilities have nothing to do with actual provision of Port Services in respect of vessels or goods. 8.   Amounts received from CONCOR in respect of storage of various cashew containers effected by CONCOR for and on behalf of the appellant 3,72,185 (tax) + 7,444 (Edu. Cess)   The amount represents a portion of the total amount received by CONCOR from the clients and which CONCUR shared with the appellant. CONCOR had already paid tax on the full amount in the hand of the appellant could not be subjec....

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.... facing severe financial hardship and hence, they are able to pre-deposit a sum of Rs. 20 lakhs. 3. The learned SDR defends the impugned order and submits that the Revenue has strong case on merits and the appellants are liable to pay service tax. Therefore the appellants should be put to better terms. 4. We have carefully considered the submissions made by both the sides. In so far as the various heads at Sr. Nos. 1 to 5 are concerned, the appellants have strong case as the document contains all the details and irregular maintenance of the documents cannot be a ground as held in several judgments. In Sl. No. 5, the appellants contend that the re-imbursement charges were never paid and the fact of non-payment is certified by the Chartered....