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2018 (9) TMI 1574 - AT - Central ExcisePenalty - CENVAT credit - ineligible import duty - Services for repair re-conditioning restoration, decoration or any other similar services of Motor Vehicle - insurance of vehicles - credit was reversed admittedly by the appellant along with interest - Held that:- As Ld. Counsel fairly conceded that they are not contesting the Cenvat Credit demand, therefore, demand in this regard stand upheld - as per Board Circular No. 208/07/2008-CE-6 dated 25.05.2008, the adjudicating authority must give option of 25% of penalty in the order - the penalty reduced to 25% of demand of Cenvat Credit upheld subject to condition that such demand, interest and 25% penalty stand paid within one month from the date of receipt of this order. CENVAT credit - Outdoor catering service - Held that:- This service was availed for Event management programme for completion of 25 years of the company, therefore, it is a function organised for the company and not for any individual. Therefore, it cannot be said that the outdoor catering service was availed by any individual for personal consumption - demand set aside. CENVAT credit - travel services extended to Directors, their family members and employees - Held that:- The credit is admissible only when the travelling service is for the purpose of Official work but in the present case the travelling service for leisure trip - Credit not allowed. CENVAT credit - Security service - denial only on the ground that the Service Tax should have been paid on reverse charge basis by the appellant whereas, the Service Tax was admittedly paid by the service provider - Held that:- As per the Cenvat Credit Rules, the Cenvat Credit is admissible so long the service is input service and same is Service Tax paid. Therefore, even Service Tax is paid by the service provider the credit of such Service Tax cannot be denied on inputs service received by the appellant - There is no dispute that the Security Services is liable for Service Tax and Service Tax was admittedly paid, therefore, credit is legally admissible to the appellant - credit allowed. Appeal allowed in part.
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