2017 (9) TMI 410

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....dustries, 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 Commissioner (Appeals) on certain invoices o....

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....h 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 circumstances. 3. Learned AR relies on the imp....