2018 (9) TMI 1574

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....storation, decoration or any other similar services of Motor Vehicle. This credit was also reversed along with interest and only contesting the penalty, credit on Service Tax paid on outdoor catering. 3. Cenvat Credit of Service Tax paid on travel services extended to Directors, their family members and employees. The Cenvat Credit on Service Tax paid on bills issued by Jay Bharat Intelligence & Security Service, on the ground that the appellant should have paid Tax on reverse charge basis. 4. Cenvat Credit on Service Tax paid on insurance of vehicles. This credit was also reversed along with interest but only imposition of penalty is contested. 2. Shri. S.J.Vyas, Ld. Counsel appearing on behalf of the appellant fairly concede that the....

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....ts that irrespective whether the Service Tax was paid by anyone i.e. service provider, since, the Service Tax was paid the credit is admissible. 6. Shri. Amit Kumar Mishra, Ld. Deputy Commissioner (AR) appearing on behalf of the Revenue reiterates the finding of the impugned order. 7. On careful consideration of the submission made by both the sides and perusal the records, I find that as regard, the issue of Cenvat Credit on ineligible import duty, on repair, reconditioning, motor vehicle, and insurance of vehicle, Ld. Counsel fairly conceded that they are not contesting the Cenvat Credit demand, therefore, demand in this regard stand upheld. On outdoor catering service, I find that this service was availed for Event management programm....