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2016 (10) TMI 792 - AT - Central ExciseCENVAT credit - Outdoor Catering Service - whether appellant is entitle to avail Cenvat Credit in respect of Outdoor Catering Service when charges of the same was recovered from their employees? - Held that: - decision in the case of Commissioner Vs. Ultratech Cement Ltd [2010 (10) TMI 13 - BOMBAY HIGH COURT] relied upon where it was held that where the cost of food is born by the worker and the service tax is borne by the ultimate consumer of the services, namely worker, the manufacturer cannot take credit of that part of the service tax. CENVAT credit not admissible as the fact that the cost of catering was recovered from the employees is not under dispute - appeal dismissed - decided against appellant.
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