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2019 (7) TMI 1771 - AT - Service TaxCENVAT Credit - air ticket, and travel agency services as availed by the Appellant - penalty under renting of immovable property - HELD THAT:- The issue of penalty under renting of immovable property service, it is found that the present issue involved in this appeal is no more res-integra in view of the decision of the Tribunal in the case of M/S R.K. REFRESHMENT AND ENTERPRISES (P) LTD, M/S R.K. ASSOCIATES AND HOTELIERS (P) LTD VERSUS CCE RAIPUR [2018 (2) TMI 1412 - CESTAT NEW DELHI] where it was held that though the said sub-section was basically with reference to renting of immovable property service, the main Section 80 is still available to the appellant considering that the tax liability under renting of immovable service was subject matter of various disputes, amendments, including retrospective amendment. As such, the penalty imposed on this service is waived invoking provisions of Section 80 - thus, the penalty is set aside. CENVAT Credit - travel expenses - HELD THAT:- The actual amount of CENVAT Credit was ₹ 21,552/- and the credits were taken basically against ‘Travelling Agency Service’ and such services were basically used/consumed by an individual in personal capacity and were not related with the main business activity of the assessee either on the count of manufacturing activity or provision of output service. Such services cannot be included to be ‘input services’ within the meaning of Rule 2(1) of CENVAT Credit Rules, 2004. The assessee had reversed / paid CENVAT Credit to the extent of ₹ 566/- alongwith interest of ₹ 111/- vide entry serial No. 412 dated 01.07.2013, i.e. before issuance of the Show Cause Notice, against such wrong availment and utilization of total credit of ₹ 21,552/- - The assessee were rather agreeing to the contentions of audit as well as demands raised in the Show Cause Notice. On this count, the differential CENVAT Credit to the tune of ₹ 21,522/- was inadmissible, recoverable from the assessee. Appeal allowed in part.
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