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2017 (2) TMI 16 - AT - Central ExciseCENVAT credit - manpower recruitment service - manpower recruitment service was utilized for maintenance of the factory, upkeep of garden and also assisting in canteen maintenance under Factories Act - security service - AMC service - Commercial construction service - Rent-a-cab service - penalty - Held that: - manpower in factory maintenance and canteen maintenance is permissible since the maintenance of such organizations is a requirement of Factories Act. So far as upkeep of garden is concerned, that has no connection to the manufacturing activity for which no CENVAT credit on such count shall be permissible. Security service - Held that: - the service being essential for the purpose of carrying on business, the CENVAT credit relating to such aspect is permissible. AMC service - Held that: - the service not being utilized in manufacture of any goods, no CENVAT credit of the service tax paid in respect of such service is permissible. Commercial construction service - Held that: - the service being carried out for the purpose of factory, CENVAT credit of the tax paid to avail such service is permissible. Imposition of penalty - Held that: - there was no intention to cause evasion for which the penalty imposed would be harsh - penalty set aside. Rent-a-cab service - Held that: - There is no evidence to substantiate the claim that the service so availed was in relation to manufacture. In absence of any integral connection and evidence, CENVAT credit of service tax paid on this service is not allowable - it was only misconception of law by the appellant to claim the benefit, there shall be no penalty. Appeal disposed off - decided partly in favor of appellant.
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