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2015 (9) TMI 1095 - AT - Service TaxAdmissibility of CENVAT Credit - canteen/catering services - Held that:- Appellant had produced a Chartered Accountant’s certificate from the competent authority and claimed that no cost of food recovered from its employees, then the same cannot be brushed aside by the Revenue on a presumption without taking any alternative opinion from an expert that such a cost has been recovered from its employees. No documentary evidence has been brought on record by the Revenue that some portion of the cost of food supplied by the Appellant is recovered from the employees. In the present factual matrix, the case law of Hon'ble Mumbai High Court in the case of CCE Nagpur Vs Ultratech Cement Ltd (2010 (10) TMI 13 - BOMBAY HIGH COURT) is not applicable as there is no evidence on record that any amount is recovered by the Appellant from its employees towards the cost of food. Accordingly, it is held that the entire Service Tax credit is admissible to the Appellant and the order passed by the First Appellate Authority is required to be set aside. - Decided in favour of assessee.
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