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2016 (9) TMI 91 - AT - Central ExciseCenvat credit - Catering Services’ and ‘Tour Operator’ (Bus) services - part of an amount was recovered from the employees - Held that:- the issue is no longer res integra as the judgements in the case of M/s. Ultratech Cement [2010 (10) TMI 13 - BOMBAY HIGH COURT ], wherein it was held that once the Service Tax is borne by the ultimate consumers of the service, namely, the worker, the manufacturer cannot take credit of that part of the service tax, which is borne by the consumer, M/s Castrol India Ltd. [2015 (9) TMI 1335 - CESTAT MUMBAI] and Cema Electric Lighting Products India P. Ltd. [2013 (4) TMI 328 - CESTAT AHMEDABAD] have held in favour of Revenue. The argument that there is no restriction in the Cenvat Credit Rules, 2004 does not come to the rescue of the appellant as the law is already settled. Since they have taken inadmissible credit, the penalty under Rule 15(1) of Cenvat Credit Rules, 2004 which does not require the presence of mens rea is also upheld. - Decided against the appellant
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