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TMI Blog2019 (1) TMI 1303X X X X Extracts X X X X X X X X Extracts X X X X ..... rvice for insuring the employees should not be considered as input service for the appellant - credit cannot be allowed. Security service availed by the appellant for its guest house, which is located outside the factory - Held that:- There is no nexus between such disputed service with the output service provided by the appellant. Hence service tax paid on the security service should not be co ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... enefit, the provisions of Rule 15 (3) read with sub-Section (1) of Section 78 of the Act cannot be invoked for imposition of penalty - Demand of interest and penalty do not sustain. Appeal allowed in part. - APPEAL NO: ST/85884/2018 - A/88290/2018 - Dated:- 9-7-2018 - Mr. S.K. Mohanty, Member (Judicial) Shri Jay Chadha, C.A. for appellant Shri Dilip Shinde, Assistant Commissioner ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... artment on the ground that the disputed services are not confirming to the definition of input service and also have no nexus with the output service provided by the appellant. Accordingly, show cause proceedings were initiated by the department, which culminated into the adjudication order dated 31.03.2017, wherein Cenvat Credit amounting to ₹ 1,22,737/- was disallowed and the appellant was ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... bargo created in the definition of input service, service tax paid on insurance service for insuring the employees should not be considered as input service for the appellant. With regard to security service availed by the appellant for its guest house, which is located outside the factory, there is no nexus between such disputed service with the output service provided by the appellant. Hence ser ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... uppressed any material particulars with regard to availment of Cenvat benefit, I am of the view that the provisions of Rule 15 (3) read with sub-Section (1) of Section 78 of the Act cannot be invoked for imposition of penalty. Therefore the impugned order, upholding interest and penalty demand cannot be sustained. 6. In the result, the appeal is party allowed, to the extent of setting aside the ..... X X X X Extracts X X X X X X X X Extracts X X X X
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