TMI Blog2017 (10) TMI 1127X X X X Extracts X X X X X X X X Extracts X X X X ..... 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. - ST/70510/2017-ST[SM] - A/71168/2017-SM[BR] - Dated:- 29-9-2017 - Mr. Anil Choudhary, Member (Judicial) Ms. Manya Bhardwaj (Advocate), for Appellant Shri Assistant Deputy/Additional Commissioner (AR), for Respondent ORDER Per: Anil Choudhary The issue in dispute in this appeal pertains to denial of Cenvat Credit of ₹ 11,79,178/- availed by the appellant on Outdoor catering servic ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... March 2009 - March 2010 89,60,946/- 3. ST/MUM/Div III/ Gr. VII/CERA/TV18/06/10/2762 19.10.11 April 2010- March 2011 71,59,552/- 4. V(15)Adj/NOIDA/TV18/798/12/23709 17/23.10.12 April 2011 - June 2011 29,42,202/- 5. V(15) Adj/NOIDA/TV18/77/13/4425-27/4425-27 17.06.13 June 2011 - June 2012 1,56,89,526/- 6. V(15)Adj/NOIDA/TV18/169/2013/5123-24 12/10.03.14 July 2012 - March 2013 92,08,150/- ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ess this disallowance. However, as the issue relates to interpretation, she prays that the penalties imposed are fit to be deleted. There is no finding of any contumacious conduct or mala fide on their part in taking the credit. She further prays that they have made certain payments both by way of Challan and Reversal of credit as regards Rent-a-cab services and adjustment for some of the payments have not been received, which may be directed to be given credit. 6. So far outdoor catering services is concerned she states that the issue is no longer res integra and she relies on the decision of Coordinate Bench of this Tribunal (of which I was a member) in Hindustan Coca-Cola Beverages Private Ltd v/s CCE, 2015 38 STR 129 (Tri. Mum.) ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of the employee at the cost to the company. Hence prays for allowing this ground. 7. The learned AR for Revenue relied on the impugned order. 8. Having considered the rival contentions I find 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, I hold that the same is also allowable as such events are meant for business promotion purposes and building of goodwill. I also notice that there is no finding by the learned Commissioner to the contrary, save and except bald ..... X X X X Extracts X X X X X X X X Extracts X X X X
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