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2017 (9) TMI 410 - AT - Service TaxCENVAT credit - canteen services - medical treatment expenses - penalty - Held that: - The appellant has asserted that the service provider is registered as outdoor caterer with Service Tax Department and has paid service tax as is apparent from the bill. In these circumstances, the service provided has to be treated as outdoor catering service and credit allowed. Workman injured in the factory - medical treatment expenses - Held that: - It is seen that the appellant has not produced any evidence to the lower authorities or to the Tribunal to the effect that the person treated was indeed a workman and not somebody else. In absence of evidence, credit of the same cannot be allowed. Penalty - Held that: - the amounts are very small and there is no specific evidence of any suppression or mala fides of the appellant. In these circumstances, invoking Section 80, the penalties are set aside. Appeal allowed - decided partly in favor of appellant.
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