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2014 (8) TMI 287 - HC - Central ExciseCENVAT Credit - input services - running canteen - recovery of service tax portion from the employees - Held that:- At the out-set, it is required to be noted that it has been found that the appellant was recovering the amount from the beneficiaries/ its own employees while running the canteen. Therefore, as such, the appellant was not entitled to Cenvat Credit which was claimed by them on the amount of ₹ 13,27,415/-. Therefore, under the circumstances, when the show-cause notice was issued to reverse the same and accordingly after giving opportunity to the appellant and when it was found that, in fact, an amount of ₹ 13,27,415/- was recovered by the contractor and the same was recovered by the appellant from its employees/beneficiaries, the appellant was not entitled to the Cenvat Credit of the same, no error has been committed in confirming the show-cause notice and making the demand of ₹ 1,59,353/-towards the Cenvat Credit wrongly availed by the appellant. We see no reason to interfere with the impugned judgment and order passed by the learned Tribunal - Decided against assessee.
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