TMI Blog2016 (8) TMI 1257X X X X Extracts X X X X X X X X Extracts X X X X ..... transportation of goods - outdoor catering in guest house - the pandal and shamiyana service - Held that: - the outdoor catering in guest house and the pandal and shamiyana service are not confirming to definition of input service and those services have no nexus with the manufacture of cement. Thus, Cenvat credit on these two services are not available to the appellant - credit denied. Telepho ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e is available to the appellant - credit allowed. Penalty u/r 26 on Sh. Vijay Kr. Jain, employee - Held that: - penalty not justified since the Department has not brought on record any evidence regarding the involvement of the employee in the fraudulent activities concerning fraud, collusion, mis-statement etc. - penalty set aside. Appeal allowed - decided partly in favor of appellant. - E/ ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 2. Outdoor caterer of factory canteen 18793 3. Pandal Shamiyana 226 4. Telephone Service 906 5. C F Agent of Depot 974561 6. Cargo handling service of depot ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the Officers. Since the telephones were not installed within the factory, Cenvat credit on such service is also not available. With regard to catering service provided in the factory, C F Agent of Depot, Cargo Handling Service of Depot, Business Auxiliary Service of depot, Cenvat credit is permissible for the reason that those services have nexus with manufacturing business of the appellant. As ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... f penalty on Sh. Vijay Kr. Jain under Rule 26 is not justified since the Department has not brought on record any evidence regarding the involvement of the employee in the fraudulent activities concerning fraud, collusion, mis-statement etc. Thus, penalty on the Manager (Accounts) is set aside and the appeal is allowed. 4. Both the appeals are disposed of in above terms. (Dictated and pronou ..... X X X X Extracts X X X X X X X X Extracts X X X X
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