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2011 (9) TMI 510 - AT - Service TaxCenvat Credit on Outdoor Catering to provide food to employees - Held That:- Commissioner Vs. Ultratech Cement Ltd. (2010 - TMI - 78203 - BOMBAY HIGH COURT) once the service tax was borne by the ultimate consumer of the service namely the worker, the manufacturer could not take credit of that part of the service tax which was borne by the consumer. On this basis, the respondent cannot claim CENVAT credit of that part of the service tax which was borne by their employees.
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