Home Case Index All Cases Central Excise Central Excise + AT Central Excise - 2017 (1) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2017 (1) TMI 428 - AT - Central ExciseRecovery of CENVAT credit - traveling expenses incurred by their executive during their travel for sales purpose - security services availed at their Cot Putty Mines located away from the factory - Held that: - the appellants have claimed that the travel expenses and the services relating thereto works for the purpose of sales promotion and therefore are covered in the exclusive part of the definition. The use of services for sales promotion has not been challenged. As a result, credit of Service Tax amounting to ₹ 38,246/- needs to be allowed. As regards Security services received at the Mines are covered by the decision of Hon'ble Apex Court in the case of Vikram Cement [2006 (1) TMI 130 - SUPREME COURT OF INDIA]. In view of the above, the credit of ₹ 76,408/- is also admissible. It is seen that the appellant could have certain bona fide doubt in respect of admissibility of credit on a few of the services like construction of residential colony, colony repairs, colony beautification, repair to road/fountain, fencing wall, maintenance of garden etc. In view of the above, it is felt that the penalties imposed are excessive. Appeal partly allowed - decided partly in favor of appellant.
|