2018 (10) TMI 1074

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..... liance 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. - Appeal .....

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..... Rule 2(l) of the CENVAT Credit Rules, 2004, Service Tax paid on outdoor catering services (canteen service) brought under the exclusion clause, hence held to be inadmissible by the larger Bench of this Tribunal in the case of Wipro Ltd. 2018 (4) TMI 149-CESTAT (Bang). However, he fairly submits that even though the demand was confirmed for the extended period and penalty was imposed under Se .....

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