Home Case Index All Cases Service Tax Service Tax + AT Service Tax - 2018 (10) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2018 (10) TMI 1074 - AT - Service TaxCENVAT Credit - input services - outdoor catering services (canteen service) - period August, 2011 to September, 2015 - Held that:- The credit availed by the appellant on Service Tax paid on outdoor catering services during the period is not admissible - reliance placed in the case of M/S. WIPRO LTD. VERSUS THE COMMISSIONER OF CENTRAL EXCISE BANGALORE-III [2018 (4) TMI 149 - CESTAT BANGALORE] - credit not allowed. Benefit of reduced penalty - Held that:- The benefit to discharge 25% of the penalty is allowed subject to fulfillment of the conditions laid down under Section 11AC of the Central Excise Act, 1944. Appeal allowed in part.
|