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2013 (6) TMI 266 - AT - Central ExciseCENVAT credit against service tax paid on outdoor catering services provided by outdoor caterers in the factory premises - denial of claim - Held that:- Credit should be allowed only to the extent where the expenses have been incurred by the appellant company and on which service tax has been paid and the cost not recovered from the employees. This aspect may be verified by the adjudicating authority and the quantum of credit restricted to such expense. The matter is remanded to the adjudicating authority for deciding the quantum of credit that will be available as per the principle in the case of Ultratech Cement Ltd (2010 (10) TMI 13 - BOMBAY HIGH COURT). Also the penalty and interest also needs to be re-adjudicated.
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