9911796707
TMI Blog2011 (5) TMI 551X X X X Extracts X X X X X X X X Extracts X X X X ..... nt has referred to a statement of relevant particulars of air travel - This statement contains particulars like bill number and date, air travel agent's name, amount of service tax and education cess etc - No copy of any bill nor any other document has been produced to disclose the purpose of travel - Some documents relating to auction of scrap are seen on record - Some of these documents provide the description of the goods as "Imported scrap" and other documents described the goods as "Brass scrap" - It is difficult to hold that all these documents coherently support the claim of the appellant that the scrap generated from the process of manufacture of final products in their factory was disposed of by availing the service of auctioning ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... failed to make out a coherent case against the proposal to recover CENVAT Credit. 3. On a perusal of the records, I note that the show-cause notice refused to accept air travel agent's service availed by the assessee, as an 'input service' in the absence of evidence to show nexus between the service and the manufacture clearance of the final products. As regards online auction, the show-cause notice did not recognize it to be a taxable service at all. Nowhere in the show cause notice is there any specific classification of the services under Section 65(105) of the Finance Act, 1994, though, in Annexure-1 to the show-cause notice, the service utilized by the assessee for auction of scrap is found to have been mentioned as 'Business Auxi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... f by availing the service of auctioning. The documentary "evidence" adduced by the appellant is far from convincing. Perhaps, if the appellant had brought on record relevant materials to prove that during the period of dispute they actually removed scrap generated in the process of manufacture of their final products, they would have been able to establish atleast some indirect nexus between the auctioning of the scrap and the manufacture of the final products. The available records do not seem to be coming anywhere near this position. 4. In the absence of prima facie case, I direct the appellant to pre-deposit an amount of Rs.49,549/- (Rupees forty nine thousand five Hundred and forty nine only) within four weeks. In the event of due com ..... X X X X Extracts X X X X X X X X Extracts X X X X
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