Penalty Reduced to Rs. 2000 for Incorrect Invocation of Rule 15(3) in Cenvat Credit Case on Catering Services.

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....Input service credit - outdoor catering service - there is a positive act on the part of the appellant as they went on collecting the charges from the employees and also availing the Cenvat Credit in respect of the same - Demand confirmed - However, since penalty provisions invoked wrongly, reduced penalty of ₹ 2000 u/r 15(3) imposed - AT....