2018 (9) TMI 1574

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....ervice Tax paid on Services for repair re-conditioning restoration, 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,....

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.... ground that the appellant should have paid Service Tax on reverse charge basis whereas, it was paid by the service provider, he submits 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, there....