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2010 (12) TMI 379 - AT - Service TaxRefund - Rule 2(l) of the CENVAT Credit Rules, 2004 - Business Auxiliary Services - Hon’ble High Court of Bombay in the case of Ultratech Cement (2010 -TMI - 78203 - BOMBAY HIGH COURT) - Held that: the assessee is not entitled for input service credit for the charges recovered by them against the subsidised food from their employees - Therefore, the appeal of the Revenue is partly allowed by way of remand to the original adjudicating authority to quantify the amount recovered by the assessee from their employees for providing subsidised food after giving reasonable opportunity of hearing to the assessee to produce the documents for quantification - In the facts and circumstances of these cases and as no penalty is warranted as the issue involved is interpretation of statute - Appeals are disposed of
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