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2015 (10) TMI 1160 - CESTAT MUMBAIDenial of CENVA^T Credit- Rent a cab service - Held that:- In view of findings of the original authority which was upheld by the Ld. Commissioner (Appeals) there is no dispute that certain amount of service charges towards rent a cab and its service tax have been collected by the appellant from the employee, Cenvat credit to that extent is not admissible. IN view of the above discussion I agree with the lower authorities for disallowing credit of ₹ 10,332/-. In the overall facts and circumstances of the case, I waive the penalty of ₹ 2000/0 imposed by the adjudicating authority and upheld by the Ld. Commissioner (appeal). IN view of the above discussion impugned order is maintained except penalty part - Decided partly in favour of assessee.
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