Cenvat Credit Denied for Catering and Tour Operator Services; Penalty Upheld u/r 15(1) Without Mens Rea Requirement.

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....Cenvat credit - Catering Services’ and ‘Tour Operator’ (Bus) services - Since they have taken inadmissible credit, the penalty under Rule 15(1) of Cenvat Credit Rules, 2004 which does not require the presence of mens rea is also upheld - AT....