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2011 (5) TMI 770 - AT - Service TaxWaiver of pre-deposit and stay of recovery - penalty - demand of duty is on account of denial of CENVAT credit on ‘rent-a-cab’ service availed by the appellant - According to the appellant, the service was used in connection with the business activities of the company and hence would qualify to be ‘input service’ under Rule 2(l) of the CENVAT Credit Rules, 2004 – Held that:- once the service tax is borne by the ultimate consumer of the service, namely the worker, the manufacturer cannot take credit of that part of the service tax which is borne by the consumer. - proportionate credit to the extent embedded in the cost of food recovered from the employee/worker not allowed [Ultratech Cement (2010 - TMI - 78203 - BOMBAY HIGH COURT)], appeal is dismissed under the second proviso to sub-section (1) of Section 35B of the Central Excise Act, stay application stands dismissed
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