2016 (10) TMI 1092

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..... denial of Cenvat credit of service tax paid in respect of such service availed for recycling of the water for use in manufacture - When the authority did not rule out use of the area for parking of the vehicles which are used in the manufacturing activities of the appellant, there cannot be disintegration between the input service as well as the purpose of the business and manufacture. Therefore, .....

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..... eeting place in a hotel. When it was pointed out that no such credit is admissible, appellant reversed that. In such circumstance, levy of penalty is unwarranted. 2. Revenue opposes the above proposition. 3. The appellate order nowhere shows that the appellant has deliberately caused any evasion taking the credit under the confusion of the law. Therefore, levy of penalty on both counts is un .....

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..... uthority could not appreciate the necessity of such parking place for the vehicles. 8. Appellant is correct when Paragraph 9(v) at Page 10 of the appellate order is read. 9. Revenue says that the authority has rightly considered and denied the Cenvat credit claimed. 10. When the authority did not rule out use of the area for parking of the vehicles which are used in the manufacturing acti .....

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