2015 (3) TMI 297

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.... the Appellant : Shri Hemant Bajaj, Advocate For the Respondent : Shri Sanjay Jain, DR  JUDGEMENT PER: R.K. Singh The appellants have filed these appeals against Orders-in-Appeal No. 229/CE/Appl/Noida/2012 dated 30.07.2012 and 230/CE/Appl/NOIDA/2012 dated 30.07.2012 which up held the Order-in-Original Nos.17/AC/N-V/2011-12 dated 29.02.2012 and Order-in-Original No. 18/AC/N-V/2011-....

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....Rs. 75000/- were demanded vide the aforesaid orders in original. 3. The ld. Advocate had contended that in respect of cleaning services, Cestat vide order No. 50992/2014 dated 12.03.2014 in their own case has allowed credit. The following judgments have also allowed credit in respect of house keeping/cleaning services: (i) Balkrishna Industries Ltd. v. CCE, 2010 (254) ELT 301 (Tri.) (ii) ....

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....M[BR] the credit in respect of taxies used for carrying their employees for the function in respect of which the event manager was engaged has been allowed. When credit of service tax paid on taxi service utilised for carrying their employees for the function has been allowed, the credit of service tax in respect of event management service engaged for the same function has to be allowed mutatis m....

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....urangabad 2013 (32) STR 95 (Tri. - Mum.) which allowed credit in respect of mandap keeper for the annual day function. Thus denial of credit in respect of event management service in this case cannot be sustained. 6. As regards mandatory penalty, the adjudicating authority has stated that it is settled principle of law that in taxation matters mens rea is not an essential factor for imposition ....