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2017 (10) TMI 1127 - CESTAT ALLAHABADCENVAT credit - input services - Outdoor catering services/canteen services - Rent-a-cab/Tour operator services - Held that: - the learned Commissioner have not arrived at any finding that the Outdoor cantering service was provided with respect to any particular employee. It is admitted fact that the service was provided for all the employees in general and further as regards the Outdoor cantering services received during events is concerned, the same is also allowable as such events are meant for business promotion purposes and building of goodwill - also, there is no finding by the learned Commissioner to the contrary, save and except bald allegations - credit allowed. Penalty - Held that: - the issue relates to interpretation of the provisions of Cenvat Credit Rules and there is no misconduct or contumacious conduct on the part of the appellant in taking the credits - penalties set aside. Appeal allowed - decided in favor of appellant.
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