2013 (11) TMI 606

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..... IRCTC, the agreement between the petitioner and the IRCTC clearly reveals that petitioner and IRCTC had entered into a co-branding agreement in respect of the credit card agency service provided by the petitioner, for use in catering service and other operations of the IRCTC. Such association did not prima facie transform the services received by the petitioner from IRCTC into catering service - .....

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..... tax department. This process resulted in a delay of 28 day in filing the appeal. Though the explanation reveals an avoidable complex organisational structure of the appellant in the matter of process of its legal affairs and substantial reasons are set out though not adequately, we consider it appropriate to condone the delay of 28 days, on condition that the petitioner remits Rs.10,000 to the cre .....

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..... led that during 2009-2010 the petitioner had hidden income received from its credit card operations. Since audit of the earlier period revealed that the petitioner which provides the taxable credit card service agency had written off some of the dues receivable from its customer, being the credit card recipients; but nevertheless claimed credit for the entirety of the input services received inclu .....

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..... ons. The submissions reiterated before us are all to the effect that there was no irregularity in availing Cenvat credit, since all the input services were used for its generic taxable output service as credit card agency. 4. Reliance is placed on the decision of a ld. Single Member Bench of this Tribunal in CST, Allahabad Vs. M/s Krishna Communication 2013-TIOL-490-CESTAT-AHM, wherein Revenue s .....

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..... he credit card agency service provided by the petitioner, for use in catering service and other operations of the IRCTC. Such association did not prima facie transform the services received by the petitioner from IRCTC into catering service. 6. On the aforesaid premises, the petitioner has an arguable case. Accordingly, we waive the pre-deposit requirement and stay all further proceedings pursua .....

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