2019 (3) TMI 40

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..... remises - penalty - Held that:- The said construction service availed by the appellant towards construction of the flat/office premises is not relatable to the output service, they are providing - Appellant are not entitled to the said cenvat credit of ₹ 51,319/-. Penalty u/s 78 of FA - Held that:- The matter is of interpretation of the statute and there is no suppression of facts or mal .....

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..... cts are that the appellant is engaged in providing services like recruiting service, manpower supply service and cleaning services. It appeared to the appellant that as they are using the premises for business purposes, they availed credit of service tax paid to the builder towards construction of flat/office premises. The said credit was taken by the appellant on 31st March, 2014 and disclosed by .....

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..... Accordingly, proportionate penalty was also confirmed which was however maintained at 50 per cent by the commissioner (appeals). 4. Being aggrieved the Ld. Counsel for the appellant states that as the appellant have incurred the said service tax liability towards construction of office premises from which they are rendering output services, and accordingly they are entitled to the said cenvat c .....

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