2017 (9) TMI 410

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....RDER The appellant, M/s. Balkrishna Industries, is in appeal against denial of cenvat credit on five different services. The appellant is contesting the demand only in respect of canteen services and on medical treatment expenses. On the other demands, the appellant is contesting only the imposition of penalty. 2. Learned counsel for the appellant pointed out that credit has been denied by C....

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.... who was treated was the person concerned with manufacturing activity. The Commissioner (Appeals) has also followed the same argument. In their appeal the appellant has made a specific assertion that it was the workman of the factory who was injured and therefore and the expense was directly related to the manufacturing activity. 2.2 She further argued that penalties cannot be imposed in these ....

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....ought proof that the person injured was a workman. It is seen that the appellant has not produced any evidence to the lower authorities or to the Tribunal to the effect that the person treated was indeed a workman and not somebody else. In absence of evidence, credit of the same cannot be allowed. 6. The appellant has sought leniency in imposition of penalty. From the facts of the case, it is s....