Home Case Index All Cases Service Tax Service Tax + AT Service Tax - 2010 (12) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2010 (12) TMI 84 - AT - Service TaxCenvat Credit - outdoor catering service - The outdoor caterers recovered service tax from the respondent and the latter took CENVAT credit thereof. The show-cause notice in this case merely proposed to deny the credit to the party on the ground that the above service did not qualify to be input service under Rule 2 (l) of the CENVAT credit Rules, 2004 - Held that: - it was never the case of the Revenue that the food supplied by outdoor caterers to the respondent’s canteen was not supplied free to their workers. The show-cause notice did not allege that the goods was supplied to their workers at subsidized price or that the entire cost of the goods was recovered from the workers. - This question stands settled in favour of the assessee in the case of Ultratech Cement Ltd. (2010 -TMI - 78203 - BOMBAY HIGH COURT) - credit allowed
|