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TMI Blog2022 (12) TMI 130X X X X Extracts X X X X X X X X Extracts X X X X ..... clude the expenditure and debit the same in the Books of Accounts. The entire order of the Adjudicating Authority is very cryptic and there is no discussion to justify the conclusion drawn in the adjudication order. He has simply proceeded to confirm the demand as proposed in the show-cause notice. Works Contract Service - HELD THAT:- This Notification is applicable to individual/partnership firm and Hindu Undivided Family (HUF). It is not applicable to corporate assessee. The Appellant herein is a Private Limited Company and the services are supplied by Private Limited Company. Accordingly, this Notification is not applicable to the present case. Further, the Ld.Commissioner (Appeals) has also referred to Notification No.26/2012-ST da ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... cordingly, the same is set aside - appeal allowed. - Excise Appeal No.76541 of 2018 - FINAL ORDER NO.75570/2022 - Dated:- 18-11-2022 - SHRI P. K. CHOUDHARY, JUDICIAL MEMBER Shri S.P.Majumdar, Advocate for the Appellant Shri S.Mukhopadhyay, Authorized Representative for the Respondent ORDER The Appellant is engaged in the manufacture of soft ferrite parts/components falling under Tariff Heading No.85051110 of the First Schedule to the Central Excise Tariff Act, 1985. Show-cause notice dated was issued to the Appellant alleging wrong availment and utilization of cenvat credit on Air Travel Agency Service, Works Contract Service and Construction Service etc. The Adjudicating Authority has confirmed the demand as proposed ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... othing on records to the effect that the said services have not been used primarily for personal purpose or for consumption of the employee. In this regard, it is my considered view that if the Travels were for personal purpose or consumption of an employee, it would not be provided by the Appellant Company and will not be debited to their Books of Accounts. Unless and until, the Travel is for business exigencies, the Company would not include the expenditure and debit the same in the Books of Accounts. The entire order of the Adjudicating Authority is very cryptic and there is no discussion to justify the conclusion drawn in the adjudication order. He has simply proceeded to confirm the demand as proposed in the show-cause notice. 3.2 R ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... thin the normal period and therefore, the credit is rightly availed. Accordingly, the disallowance on this count is set aside. 3.4 Regarding Air Travel Service, it is submitted that when it is not in dispute that the said services were used only for the Company s Executives to travel to achieve the business objective and has not been used for employees personal necessity, the credit of service tax paid on such services, cannot be denied in view of the decisions in the cases of Arkema Paroxides India Pvt. Ltd. Vs. CCEx., Pondicherry : 2016- TIOL-1353-CESTAT-MAD, Goodluck Steel Tubes Ltd. Vs. Commissioner of Central Excise, Noida : 2013 (32) STR 123 (Tri.-Del.) and Innovasynth Techologies (I) Ltd. Vs. CCE, Raigad : 2015 (38) STR 1232 (Tri ..... X X X X Extracts X X X X X X X X Extracts X X X X
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