2022 (11) TMI 94

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....input service credit before 01.04.2012 (Rs.) Amount of input service credit after 01.04.2012 (Rs.) 1. Foreign Travelling 45,461/- Nil Findings: The appellant contended that Foreign travel services were used for air travel agencies services for their staff or employee to travel abroad for business purpose. On perusal of sample copy of invoice no. MS/411 dated 07.09.2012 issued by M/s Dayal Tours & Travels (I) Pvt Ltd and sample copy of invoice no ID/4001177 dated 02.10.2012 issued by Mint Forex & Travels Pvt Ltd I find that this service is provided for air ticket booking of their employee individual. I find that after 01.04.2011 the phrase "activities relating to business" was deleted from the inclusive clause of the input ser....

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....ority. The appellant shall file an application for condonation of delay within 30 days of receipt of the order and the first appellate authority shall consider the application bearing in mind the observations above and dispose off the appeal on merits." 3.1 I have heard Shri Vinay Sejpal, Advocate for the appellant and Shri P.K. Acharya, Superintendent, Authorised Representative for the Revenue. 3.2 Learned counsel submits that:- • The issue involved in the present case has been decided by this Tribunal for subsequent period in their own case by order No. A/92367/2017 dated 01.09.2017 and order No. A/91748/2017 dated 10.11.2017. • He further submits that the remand order was listed on the same day before the ....