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2012 (10) TMI 879 - AT - Service TaxCENVAT Credit of Service Tax - canteen services - Held that:- As decided in CCE, Nagpur Versus Ultratech Cement Ltd. [2010 (10) TMI 13 - BOMBAY HIGH COURT] CENVAT Credit would be admissible to the full extent only if the full expenditure of canteen services is borne by the assessee. If any amount has been recovered for providing the food/canteen facilities from the employees, CENVAT Credit of Service Tax paid proportionate to the amount will have to be deducted for availment of credit. Remit the matter for the limited purpose of verification as to whether the canteen services were provided free of cost or any amount was recovered - in favour of assessee as directed.
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