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2014 (9) TMI 1014 - AT - Central ExciseCENVAT credit on Canteen Service and Gardening Service - Held that:- The issue is no longer res integra as the same is settled by the Hon'ble Bombay High Court in the case of Ultratech Cement Ltd [2010 (10) TMI 13 - BOMBAY HIGH COURT ] and thereafter the same has been consistently followed by various benches of CESTAT. The appellant therefore submit that the cenvat credit is available, in the instant case on canteen services and the impugned order is not legal and correct. To a specific query, as to whether the appellant-firm recovered a part of the cost of the catering services from their employees, it was submitted by the learned Counsel that they had recovered part of the cost. However, they have reversed proportionate amount of CENVAT Credit to the extent of credit involved in the cost of food recovered from the employees/worker, on 7.10.2012, vide PLA Entry No. 20, which is after passing of the order confirming the demand but before the appellate authority's order. This fact is also noted in the lower appellate authority's order. Following the ratio of the Hon'ble Bombay High Court in Ultratech Cement Ltd. (supra), hold that the appellants are eligible to avail CENVAT Credit on Garden Maintaining Services and Canteen services - Decided in favour of assessee.
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