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2020 (2) TMI 228 - AT - Service TaxDemand of interest and penalty - irregularly availed CENVAT credit on BCD reversed on being pointed out - HELD THAT - The appellant had sufficient balance during the relevant period and has not utilized the same. Therefore in view of the decision of the Hon ble Karnataka High Court in the case of COMMISSIONER OF CENTRAL EXCISE SERVICE TAX LARGE TAXPAYER UNIT BANGALORE VERSUS M/S BILL FORGE PVT LTD BANGALORE 2011 (4) TMI 969 - KARNATAKA HIGH COURT the appellant is not liable to pay the interest and the penalty. CENVAT Credit - input services - insurance of vehicles - HELD THAT - The vehicle belongs to the company and are used for an activity indirectly in relation to production and therefore by the amendment in the definition of input service w.e.f. 01.04.2011 the services used for maintenance of vehicle is not excluded because the same is not used for personal use of a particular person - credit allowed. CENVAT credit - input services - Outdoor Catering Service and Health Insurance Charges - HELD THAT - The impugned order is wrong in denying the CENVAT credit of Service Tax paid on Outdoor Catering Service and Health Insurance Charges which had already been allowed in the OIO and the Department did not file any appeal against that nor the appellant has filed appeal before the Commissioner regarding Outdoor Catering Service and Health Insurance Charges - credit allowed. Appeal allowed - decided in favor of appellant.
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