2018 (10) TMI 1074

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..... availed by the appellant on Service Tax paid on outdoor catering services during the period is not admissible - reliance 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 th .....

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..... ce prescribed under 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 .....

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