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2012 (11) TMI 564 - AT - Central ExciseCENVAT Credit of Service Tax on Outdoor Catering Services - denial - demand of predeposit - Held that:- The adjudication order show that the amount of Rs.35,49,150/- has been recovered from the employees with regard to canteen services. It is the contention of the applicant that though the amount has been recovered from the employees, the applicant has paid the entire Service Tax amount and no Service Tax has been recovered from the employees. The figures submitted by the applicant in the written submissions need verification by the adjudicating authority, particularly when the applicant has not produced invoices issued by the service provider. Also the amount recovered from the employees is whether cum tax amount need to be verified - remand the case back to the original authority for de novo adjudication after waiving the pre-deposit.
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