9911796707
TMI Blog2018 (10) TMI 98X X X X Extracts X X X X X X X X Extracts X X X X ..... produced before him and not given any finding on those. Admittedly, Rule 9(5) and (6) have put the burden of proof regarding admissibility of cenvat credit on the provider of output service but before utilisation of cenvat credit accumulated in once account, there is no procedure available whereby an appellant can take prior approval of availment of such credit from the competent authority. It is, therefore, equally true that onus lies on the department to justify that appellant’s availment and utilisation of cenvat credit was admissible or inadmissible. In the instant case the appellant was noticed for availment of inadmissible credit on the ground that hotel accommodation was taken for personal use of its employees. This appears to ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ent management service, advertising service, sponsorship and business consultation service etc. and has obtained service tax registration for the same. During the EA-2000 audit conducted in 2015 it was noticed that during the financial years between 2010 and 2015, cenvat credit was availed by the appellant company in respect of car hire charges, boarding and lodging expenses and car insurance charges to the tune of `29,62,185/- out of which appellant voluntarily reversed the credit availed against car hiring charges and car insurance charges and preferred not to contest the same. It has only questioned the legality, non-admissibility of input credit availed against boarding and lodging charges of `14,58,075/-. The order-in-original confirme ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... al has categorically stated that the appellant had not produced any document before him to establish the linkage between the input and output service availed and rendered by the appellant respectively. No finding is forthcoming in the Order-in-Appeal concerning the production of sample copy of invoices etc. before him justifying accommodation expenses at the location of Marathon event. Supporting newspaper clipping produced on the day of argument before this Tribunal indicates that sitting Chief Minister of Delhi with MD of appellant company, Vivek B. Singh, and Sarang Khande had joined the event and unveiled the souvenir (docket) and in the detail of invoices obtained from Le Meridian, the name of said MD of appellant company Vivek Singh a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rsthand information on tax evasion, non-payment etc. 7. In the instant case the appellant was noticed for availment of inadmissible credit on the ground that hotel accommodation was taken for personal use of its employees. This appears to be bald allegation without any verification or scrutinisation of purpose for which accommodation was taken in the hotel by the appellant company for its employees. Since the nature of job of the appellant was to provide event management service which can never remain confined to the place where appellant s registered office is situated, the same has to be at the place chosen by the service recipient. If the said place is situated at an outside location, then hotel accommodation could be considered as a ..... X X X X Extracts X X X X X X X X Extracts X X X X
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