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2023 (5) TMI 805 - CESTAT MUMBAICENVAT Credit - input services - Expenses related to ESOP - Club or Association - Tour Operator & Rail Travel Agency - Outdoor catering - Rent-a-cab - Insurance - Health services - denial on account of nexus - levy of penalty - HELD THAT:- Undisputedly the credit in respect of rent-a-cab service has been taken by the appellant on the basis of the invoices which bear their name as recipient of the input services. There can be no denial of that fact. Accordingly for the period prior to 2011 the credit in respect of rent-a-cab service which has been used by the appellant for providing output service, cannot be denied. Accordingly this credit is held to be admissible. In respect of all other services, to a specific query placed by the Bench to the counsel, counsel was unable to produce any documents which show the appellant as recipient of the said services. In absence of any such document, the findings recorded in the impugned order cannot be departed with. Insurance services for which certain documents of ICICI Lombard Travel Insurance have been produced - HELD THAT:- There are no reference to the services being received by the appellant. Accordingly these documents also do not qualify as per the prescribed document for the purpose of availing the Cenvat credit. Hence denial of credit in respect of these documents cannot be faulted with as the appellant has availed this credit without production of the document as required. Levy of penalty - HELD THAT:- There are no merit in the submission of the appellant to the effect that penalty could not have been imposed on them - Penalty under Section 78 needs to be modified to the extent of admissible credit on rent-a-cab service. Appeal allowed in part.
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