TMI Blog2018 (9) TMI 1574X X X X Extracts X X X X X X X X Extracts X X X X ..... 25% penalty stand paid within one month from the date of receipt of this order. CENVAT credit - Outdoor catering service - Held that:- This service was availed for Event management programme for completion of 25 years of the company, therefore, it is a function organised for the company and not for any individual. Therefore, it cannot be said that the outdoor catering service was availed by any individual for personal consumption - demand set aside. CENVAT credit - travel services extended to Directors, their family members and employees - Held that:- The credit is admissible only when the travelling service is for the purpose of Official work but in the present case the travelling service for leisure trip - Credit not allowed. CEN ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... on Service Tax paid on outdoor catering. 3. Cenvat Credit of Service Tax paid on travel services extended to Directors, their family members and employees. The Cenvat Credit on Service Tax paid on bills issued by Jay Bharat Intelligence Security Service, on the ground that the appellant should have paid Tax on reverse charge basis. 4. Cenvat Credit on Service Tax paid on insurance of vehicles. This credit was also reversed along with interest but only imposition of penalty is contested. 2. Shri. S.J.Vyas, Ld. Counsel appearing on behalf of the appellant fairly concede that the Cenvat Credit in respect of ineligible import duty, repair, reconditioning of motor vehicle and insurance of vehicles are not being contested, however, the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 6. Shri. Amit Kumar Mishra, Ld. Deputy Commissioner (AR) appearing on behalf of the Revenue reiterates the finding of the impugned order. 7. On careful consideration of the submission made by both the sides and perusal the records, I find that as regard, the issue of Cenvat Credit on ineligible import duty, on repair, reconditioning, motor vehicle, and insurance of vehicle, Ld. Counsel fairly conceded that they are not contesting the Cenvat Credit demand, therefore, demand in this regard stand upheld. On outdoor catering service, I find that this service was availed for Event management programme for completion of 25 years of the company, therefore, it is a function organised for the company and not for any individual. Therefore, i ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... liable for Service Tax and Service Tax was admittedly paid, therefore, credit is legally admissible to the appellant. Accordingly, the demand of Cenvat Credit in respect of Security Service is set aside. 9. As regard, prayer of the appellant for waiver of penalty, I find that adjudicating authority in the order in original has not given option of 25% penalty, in terms of proviso 2 of Section11A (5) 10. As per the Supreme Court judgment in the case of R.A Shaikh Paper Mill Pvt. Ltd. 2016 (335) ELT 203 (SC) and Board Circular No. 208/07/2008-CE-6 dated 25.05.2008, the adjudicating authority must give option of 25% of penalty in the order. Following the ratio of the Hon ble Supreme Court judgement, I reduce the penalty to 25% of demand o ..... X X X X Extracts X X X X X X X X Extracts X X X X
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