2011 (4) TMI 1236

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... e stay petitions. 2. In these two cases, the department has denied the credit of service tax paid as the service tax on travelling expenses and facility management services holding that the same could not be treated as input services in relation to the activities undertaken by the applicants. Accordingly the demand along with interest stands confirmed and penalty stands imposed. 3. The learn .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... office and therefore, denial of credit taken by the factory based on the invoices raised from the office is not correct. 5. The learned SDR draws my attention to the relevant portions of the finding of the Commissioner (Appeals) and submits that the activities relating to which service tax has been taken as credit do not have nexus with the manufacturing activity of the appellants. 6. I hav .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... enance of office cannot be said to have no nexus with the manufacturing activity. The services availed in relation to travel and tour of the company officials and staff on office work cannot be held to have no nexus with the business activity of the applicants. 7. Therefore, I hold that the applicant has made out a case for waiver of pre-deposit of dues as per the impugned order. Accordingly, t .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X