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2017 (10) TMI 122
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....that as regard the GTA service they have admittedly reversed the Cenvat credit before issuance of show cause notice therefore in terms of Section 11A (2B) no show cause notice to be issued consequently no penalty should not have been imposed. He further submits that Cenvat on GTA service, the issue is highly debatable and still matter is pending in the Hon ble Supreme Court in case of Commissioner v. ABB Ltd. - 2011 (23) S.T.R. 97 (Kar.) as well as Commissioner v. Vesuvious India Ltd. - 2014 (34) S.T.R. 26 (Cal.) therefore issue involved is of interpretation of law there are and various contrary judgments on the issue. For this reason no malafide intension can be attributed, accordingly, no penalty should be imposed. As regard other service....
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....rstly appellant reversed the credit alongwith interest before issuance of show cause notice. Secondly the issue is not free from grave interpretation of law as various contrary judgments were passed and issue is pending before the Hon ble Supreme Court in case of Commissioner v. ABB Ltd. - 2011 (23) S.T.R. 97 (Kar.) as well as Commissioner v. Vesuvious India Ltd. - 2014 (34) S.T.R. 26 (Cal.). In this position it cannot be said that appellant had any malafide intention in availing wrong credit on GTA service therefore in terms of Section 11A(2B) the show cause notice should not have issued atleast on the Cenvat credit on GTA service, consequently no penalty would sustainable. We therefore set aside penalty attributed to GTA service. The reve....
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....t being administrative act cannot take away the status of the services availed by the appellant as an input service, nor the activity is a welfare activity or a welfare measure as alleged in the impugned order. We observed that the business of any company, travel of their executive and staff is necessary requirement in relation to the various activity of the company such as marketing, purchase etc, therefore travelling of the executive and staff is inevitable to run the business therefore service is related to travelling i.e. Air & Rail Travel Booking Services is necessary service for running the business hence in our view credit is admissible. Tribunal decided this issue in the following judgments: (i) Coca Cola India Pvt. Ltd. Versu....