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TMI Blog2017 (2) TMI 16X X X X Extracts X X X X X X X X Extracts X X X X ..... Rent-a-cab service - penalty - Held that: - manpower in factory maintenance and canteen maintenance is permissible since the maintenance of such organizations is a requirement of Factories Act. So far as upkeep of garden is concerned, that has no connection to the manufacturing activity for which no CENVAT credit on such count shall be permissible. Security service - Held that: - the service be ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nce, CENVAT credit of service tax paid on this service is not allowable - it was only misconception of law by the appellant to claim the benefit, there shall be no penalty. Appeal disposed off - decided partly in favor of appellant. - E/41854 & 41855/2015 - 42182-42183/2016 - Dated:- 11-11-2016 - Shri D.N. Panda, Judicial Member Shri M. Kannan, Advocate for the Appellant Shri B. Go ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... g was in relation to the maintenance of such facility in the office premises. That being also essential to maintain the office, that is allowable. 3. Commercial construction service was utilized for carrying out civil work in respect of the factory. That being also essential input service, CENVAT credit thereon is permissible. 4. Revenue opposes entire submission supporting the appellate ord ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ion service is concerned, that being carried out for the purpose of factory, CENVAT credit of the tax paid to avail such service is permissible. 10. Appellant says that there was no intention to cause evasion for which the penalty imposed would be harsh. The proposition of the appellant seems to be borne by record, in absence of any contumacious conduct of evasion patent from record. Therefore, ..... X X X X Extracts X X X X X X X X Extracts X X X X
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