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2015 (2) TMI 92 - AT - Service TaxAvailability of Cenvat credit of service tax paid on outdoor catering - charging of the cost of outdoor catering from the employees - Held that:- As regards the availability of credit, where the employees are not charged, I find that the issue is covered in favour of the assessee. The appellants are not contesting the credit involved in respect of the cases where the cost is being recovered from the employees. Accordingly, I set aside the impugned order and direct the authority below to quantify the exact quantum of credit required to be reversed and also to verify the appellants’ claim of reversal of the same. As regards interest, if the credit stands reversed before utilisation, the interest would not be leviable in terms of Karnataka High Court decision [2011 (4) TMI 969 - KARNATAKA HIGH COURT]. The adjudication authority would also get the said fact verified and would pass fresh orders accordingly. - As regards penalty, I agree with the ld. Advocate that it is not a case of any mala fide intention so as to invoke the penal provision. Accordingly penalty imposed is set aside. - Decided in favour of assessee.
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