2017 (1) TMI 428

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..... ated away from the factory - Held that: - the appellants have claimed that the travel expenses and the services relating thereto works for the purpose of sales promotion and therefore are covered in the exclusive part of the definition. The use of services for sales promotion has not been challenged. As a result, credit of Service Tax amounting to 38,246/- needs to be allowed. As regards Security .....

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..... C Ltd., were issued notice for recovery of credit availed on 19 inputs services by 3 show-cause notices for the period from Jan, 2008 to Sept, 2009. Notice was also issued in respect of certain services received from Bureau of Indian Standards (BIS), Jaipur in respect of which there was no invoices issued. Notice was also issued in respect of certain invoices in which there was no description of t .....

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..... ose of sales promotion as their executive travels to various places. He argued that the activities of sales promotion are specifically included in the definition of input services. He also argued that the credit of security services availed in respect of the Mines qualify as input services. For this purpose, he relied on the decision of the Hon'ble Apex Court in the case of Vikram Cement - 200 .....

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..... of Manikgarh Cement (supra). He further argued that credit taken on invoices with no description of services and where no invoices, is totally against the law. 4. I have gone through the rival submissions. I find that out of total demand of ₹ 14,51,540/- , the appellants are challenging the amount of ₹ 38,246/- in respect of traveling expenses and ₹ 76,408/- in respect of securi .....

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..... tion, repair to road/fountain, fencing wall, maintenance of garden etc. In view of the above, it is felt that the penalties imposed are excessive. The penalties imposed in the 3 notices are revised from ₹ 1,92,872/- to ₹ 20,000/- in respect of Appeal No. E/990/12, penalty in respect of Appeal No. E/989/12 is maintained at ₹ 2,000/-. The penalty in respect of Appeal No. E/988/12 i .....

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