2013 (7) TMI 340

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..... ncial management, taking policy decisions of the company – Held that:- Rent-a-Cab Service - Money has been recovered from the employees - Prima facie there is no reason to claim CENVAT credit on such amount – Directed appellant to pre-deposit Rs.10,000/- (Rupees Ten Thousand only) on this count - Management Consultancy Services - No prima facie evidence to show that the payment was services render .....

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..... cants have not been proved that these services were used in relation to the manufacturing activity of the applicants. Particularly, Revenue made a case that the Managing Director of the appellant-company was the Managing Director of many other companies of the same group and, therefore, those expenses cannot be considered as having nexus with the manufacturing activity of the applicant-company. .....

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..... under the said sub-rule even if part of the service is used in the manufacturing activity of dutiable products, then credit of service tax paid on the entire service has to be allowed. 3.2 As regards the Rent-a-Cab Service, the learned counsel submits that only a party of the Rent-a-Cab Service was recovered from the employees. As such, credit of service tax paid on the entire service cannot be .....

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..... mpanies also, since the Managing Director of this company was also the Managing Director of other companies at places like Mettur and Cuddalore and trips to such places have been proved. 4.2 In the case of Management Consultancy Service, the learned for the Revenue submits that the assessee has not produced any contract to prove the nature of service nor specifically confirmed that they were use .....

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..... the applicant to pre-deposit Rs.10,000/- (Rupees Ten Thousand only) on this count. 5.3. In the case of Management Consultancy, the relevant invoices have not been brought on record by either side. There is no prima facie evidence to show that the payment was services rendered to some other company. Therefore, I do not consider it proper to direct any pre-deposit for the Management Consultancy Se .....

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