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2010 (12) TMI 980 - AT - Service TaxPre-deposit - appellants availed outdoor catering service - CENVAT Credit denied - Held that:- As in the case of Ultratech Cements Ltd. (2010 (10) TMI 13 - BOMBAY HIGH COURT) it was held that the assessee is entitled to CENVAT credit of the service tax paid on outdoor catering service if they have borne the entire burden of the tax without passing on any part of it to the ultimate consumers of food (employees of the factory). If, on verification, it is found that any part of the service tax paid on outdoor catering service was passed on to the employees of the factory, the entitlement of the manufacturer to CENVAT credit would stand restricted accordingly - set aside the orders of the lower authorities and allow these appeals by way of remand with a direction to the original authority to pass fresh orders in view of the Hon'ble High Court's judgment.
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