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2011 (11) TMI 261 - AT - Service TaxCENVAT credit of the service tax paid on outdoor catering services when the cost of catering is being recovered from employees – imposition of penalty – Held that:- From the decision of High Court in the case of CCE, Nagpur vs. Ultratech Cement Ltd (2010 - TMI - 78203 - Bombay High Court) it is clear that assessee is not entitled to take CENVAT credit of service tax on that amount of catering service, which has been recovered from their employees.- Decided in favor of Revenue. Since issue was already decided by the Tribunal then in favor of the assessee, therefore, no suppression can be alleged against the assessee. It relates to the interpretation of the law. Hence, no penalty is imposable under Rule 15 read with Section 11AC of the Act – Decided in favor of assessee.
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