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2015 (9) TMI 1275 - AT - Service TaxAdmissibility of CENVAT Credit - Service Tax paid on Outdoor Catering Services - Held that:- So far as the admissibility of CENVAT Credit on Outdoor Catering Services is concerned, the issue is already settled by Honble Mumbai High Court in the case of CCE Nagpur Vs Ultratech Cement Ltd (2010 (10) TMI 13 - BOMBAY HIGH COURT) and the jurisdictional High Court in the case of CCE Ahmedabad-I Vs Ferromatik Milacron India Ltd (2013 (8) TMI 77 - GUJARAT HIGH COURT). However, the credit with respect to the cost recovered from the employees of the Appellant will not be admissible as per law laid down by Hon'ble Bombay High Court in the case of CCE Nagpur Vs Ultratech Cement Ltd (supra). Appellant has not disputed reversal of such Service Tax portion which is not eligible as per the law laid down by Honble Bombay High Court. Appeal filed by the appellant to that extent is dis-allowed. So far as the factory of the Appellant having less than 250 workmen is concerned, the Administrator Daman and Diu, Dadra and Nagar Haveli has certified that Appellant situated at Silvassa has more than 250 workmen. The Appellant is maintaining one canteen with respect to their factories situated in Silvassa at the premises of this unit. When the competent authority has given certificate to the Appellant regarding number of employees working in the canteen of the Appellant, there is no reason to deny credit in the absence of another contrary opinion expressed by another competent authority. Therefore, the order passed by the First Appellate Authority is required to be rejected - Decided against assessee.
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