COMMISSIONER OF CGST Vs. SAVITA OIL TECHNOLOGIES LTD.

JUDGEMENT

(1.) We have heard learned counsel for the parties.

(2.) The appellant has raised the following questions of law:-

(3.) This appeal is filed by the appellant-revenue being aggrieved by the impugned order dtd. 22/9/2017 passed by the Customs, Excise & Service Tax Appellate Tribunal whereby the respondent's appeal has been partly allowed by modifying the order-in-original dtd. 20/5/2016 wherein it is held that the appellant is eligible for cenvat credit of service tax paid on services of Tour Operators and Works Contract. The cenvat credit of service tax as credited by the respondent was in the tune of Rs.1,14,291.00 on which a penalty under the provisions of Sec. 11A(1) (a) of the Central Excise Act , 1944 was ordered in the order-in-original. The tribunal by the impugned order has reduced the same to the extent of inadmissible cenvat credit of Rs.82,794.00.