2014 (4) TMI 92

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..... nly at the stage of final hearing. However, prima facie I find that the service tax credit of Rs. 3,36,946/- claimed towards insurance premium for parents of employees and service tax credit taken of Rs. 36,975/-towards training of employees (in connection with their marriage) and services of clearance of baggage of Directors/family prima facie does not have anything to do with the business o .....

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..... cial difficulty is pleaded. Further, the learned counsel submits that all the services in respect which service tax credit was taken were related to business of manufacture and therefore credit was taken correctly. The detailed consideration of each and every service can be done only at the stage of final hearing. However, prima facie I find that the service tax credit of Rs. 3,36,946/- claimed .....

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