Home Case Index All Cases Central Excise Central Excise + AT Central Excise - 2010 (12) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2010 (12) TMI 981 - AT - Central ExciseOutdoor catering service - disallowance of the availment of CENVAT credit of the service tax paid on the catering service wherein amount recovered from the employees against the subsidized food - Held that:- As decided in the case of CCE v. Ultratech Cement Ltd. [2010 (10) TMI 13 - BOMBAY HIGH COURT] the assessee is entitled to avail input service credit on outdoor catering service as the same are being used by them in their business of manufacturing but it was also held in the decision that if any amount recovered by the assessee from the employees providing subsidized food the assessee is not entitled to avail input service credit on this portion. Both the matters are remanded back to the original adjudicating authority to quantify the amount of reversal of input service credit.
|