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2015 (11) TMI 768 - AT - Central ExciseCENVAT Credit - outdoor catering services - Imposition of penalty - Held that:- The original authority has in principle held that outdoor catering service as input service however credit attributed to the service charges recovered from the employee was disallowed. As regard the denial of the credit attributed on service charges recovered from the employee in case of outdoor catering service is covered by the Honble Bombay High Court judgment in case of Commissioner of C. Ex. Nagpur Vs. Ultratech Cement Ltd[2010 (10) TMI 13 - BOMBAY HIGH COURT ]. In view of this judgment, I upheld the demand confirmed by the original authority and upheld by the Ld. Commissioner(Appeals). As regard the penalty, since initially dispute was admissibility of the outdoor catering service which original authority itself has allowed, only dispute remains that service charges recovered from employee and service tax paid thereof is cenvatable or otherwise. It was also observed that appellant paid the amount confirmed by the original authority alongwith interest and as per the submission of Ld. Counsel they are not contesting the demand and interest. In view of this position I find that no malafide is proved against appellant therefore penalty should not have been imposed. - Decided partly in favour of assessee.
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