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2017 (4) TMI 805 - AT - Service TaxCENVAT credit - Outdoor Catering Services - Manpower Supply for Garden Maintenance Services - Maintenance and Repair Service of Sewage Treatment Plant - Held that: - the appellants had agreed to reverse the CENVAT Credit in so far as it pertains to the amount collected from the employees in respect of the Outdoor Catering Services - the credit for the period prior to 1.4.2011 is allowed to the extent, the incidence of such services is borne by the appellant not recovered from anybody else - so far as credit pertaining to period after 1.4.2011 is concerned, the appellants are entitled to take credit in so far as it relates to the burden of service borne by the appellant themselves and not recovered from any other party. Garden Maintenance Service - Maintenance of Sewage Treatment Plant - Held that: - it is apparent that credit for the sewage treatment plant and for the garden maintenance cannot be denied as the same are statutory requirement for operating the Port. Interest - Held that: - Interest was required to be paid on credit taken or utilized wrongly. Interest liability will accordingly be modified by original adjudicating authority as per the prevailing provisions of law. Penalty - Held that: - it is a fit case for invocation of Section 80 of the Finance Act, 1994 and, therefore, penalty u/r 15 of the CCR, which in turn is penalty in terms of Section 76 or 78 of the FA, 1994, is set aside. Appeal allowed - decided partly in favor of appellant.
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