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TMI Blog2016 (11) TMI 1479X X X X Extracts X X X X X X X X Extracts X X X X ..... and PF/ESI data collection/compilation service, is set aside. Penalty - Held that: - As the issue involved in this case is of interpretation of eligibility of cenvat credit, imposition of penalty is unwarranted. Appeal allowed in part. - Ex.Appeal No.70091/13 - FO/A/76469/2016 - Dated:- 18-11-2016 - Shri P. K. Choudhary, Judicial Member Shri Arvind Baheti, Consultant for the Appella ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... llowing input services : Sl.No. Name/Nature of Service Service Tax (Rs.) Education Cess (Rs.) 1. Catering Service 1,01,469/- 2,029/- 2. Rent-a-Cab Service 12,137/- 243/- ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 11. Assessment of sum assured 240/- 5/- Total 3,72,944/- 7,459/- 12. Inward Freight 3,027/- 61/- Grand Total 3,75,971/- 7,52 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 3 wherein the Deputy Commissioner of Central Excise, Durgapur I Division, held that the cenvat credit on all the services as eligible input services and duty paid on the eligible services, is admissible. He submitted that all the services in the present appeal and the de novo order are common except expenditure incurred on PF/EPF collection and telephone installed at residential complex. The ld.Co ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the appellant except residence telephone service and PF/EPF/ESI collection service. Therefore, the denial of cenvat credit except telephone service and PF/EPF collection/compilation service, is not justified. As the issue involved in this case is of interpretation of eligibility of cenvat credit, imposition of penalty is unwarranted. 7. In view of the above discussions, the denial of cenvat cre ..... X X X X Extracts X X X X X X X X Extracts X X X X
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