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2016 (2) TMI 552 - AT - Central ExciseCenvat Credit - Input Services - Held that:- The issue involved in this case is squarely covered by the decision of CCE, Nagpur vs. Ultratech Cement Ltd. reported ( 2010 (10) TMI 13 - BOMBAY HIGH COURT ) held that the credit of service tax would be allowable to a manufacturer even in cases where the cost of the food is borne by the worker (see last para). That part of the observation made by the Larger Bench cannot be upheld, because, once the service tax is borne by the ultimate consumer of the service, namely the worker, the manufacturer cannot take credit of that part of the service tax which is borne by the consumer. Shri Shridharan, learned Counsel for the assessee fairly conceded to the above position in law and in fact filed an affidavit affirmed by a responsible officer of the assessee wherein it is stated that the proportionate credit to the extent embedded in the cost of food recovered from the employee/worker has been reversed. Since the issue is squarely covered by the judgment cited by the learned AR, do not find any infirmity in the order of the Commissioner (Appeals) denying the benefit of cenvat credit to the appellant
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