2013 (5) TMI 463

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..... rvices could not have been availed. Held that:- In the appeal filed by Revenue, they have not submitted any evidence to contradict the claim of the respondent. That being the case, there is no benefit of prolonging the matter involving such small amounts by remanding the matter and I am inclined to accept the finding of the Commissioner and the submissions of the counsel for the respondent tha .....

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..... fit of CENVAT credit scheme. In this appeal, the CENVAT credit taken by the respondent in respect of 5 different services during the period June 2008 to March 2011 is under dispute. The services involved and the amount involved against each service are as below :- 1) Air Travel Agent service - Rs.44,991/- 2) Rent-a-Cab service - Rs.4,90,961/- .....

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..... llowed CENVAT credit on those services. Aggrieved by the order of the Commissioner, Revenue has filed this appeal. 3. Learned Authorized Representative for Revenue submits that the Commissioner while adjudicating the matter has not looked into any documents to prove that the Air Travel Agent Service and Rent-a-Cab Service were in relation to business travel and transport of employees from their .....

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..... iled certain papers like invoices to prove their claim in respect of the first two services. Counsel also submits that the appellants did not recover any amount from their employees in respect of such facility arranged for them for doing the work of the company. 5. In the case of other services (Sl. No.3 to 5 as above), the counsel submits that the amounts are very small and they are not pressin .....

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..... s of the counsel for the respondent that these services were used for the purposes as stated in the reply to the SCN and that they have not recovered any amount from the employees. Therefore I allow CENVAT credit of tax paid on first two services viz. Air Travel Agent Service Rent-a-cab service. Revenue s appeal is rejected in respect of these services. 7. In respect of the other three service .....

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