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TMI Blog2010 (3) TMI 397X X X X Extracts X X X X X X X X Extracts X X X X ..... ice, Mandap Keeper Service etc., during the period July 2003 to September 2004. The department alleged violation of Rule 4(2) & 4(3)(a) of Service Tax Rules, 1994. The Department was of the view that none of the services on which service tax credit had been taken could be treated as input services as they were not used in or in relation to the output service. Held that-prima facie case to total wa ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ervice tax credit on input services such as Courier, Telephone, Advertisement, Travel Agent Service, Photography Service, Security Tour Operator Service, Mandap Keeper Service etc., during the period July 2003 to September 2004. The department was of the view that since the assessees had neither centralized billing system nor centralized accounting system in their factory premises at Hosur, they h ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t was provided by the Regional/Corporate office and the taxable services were received and consumed by the service centres. They also contended that the input services were used in or in relation to rendering of output service. 4. We find that, in respect of the services on which tax was paid and credit availed, they have not been able to satisfy that any of such services were received and consu ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... documents or details with individual break-up of the input service credit availed/nature of service/individual invoice details etc., and hence, prima facie larger period of limitation is available to the department as the assessees had prima facie suppressed the nature of the services on which service tax credit was availed. 5. Having regard to the totality of the facts and circumstances of the ..... X X X X Extracts X X X X X X X X Extracts X X X X
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