2010 (6) TMI 432 - AT - Service Tax

Cenvat credit input service - appellants have failed to produce the documentary evidence before the lower authorities in support of his claim that Service Tax paid on maintenance and repair of Xerox machine and Service Tax paid on Bank charges are for their business purposes matter remanded back to original adjudicating authority to re-examine the issue that whether these services have been availed by the appellant in or in relation to their business activity or not and to pass appropriate order

Summary

The appeal was filed against denial of CENVAT credit on input services like Maintenance and Repair of Xerox Machine and Service Tax paid on Bank Charges. The appellant's claim lacked documentary evidence to support that the services were used for business purposes. The case is remanded back to the original adjudicating authority for re-examination.