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2016 (12) TMI 1046 - AT - Central ExciseDemand - Cenvat credit - outdoor catering services - Held that: - as per the fact of the case as appearing from the demand of service tax on the outdoor catering made in the show cause notice as well as from the CA certificate given by the appellant, there is no dispute that amount calculated equal to 50% amount calculated towards catering charges by the appellant represents 50% of the basic cost of the catering charges which does not include VAT and Service Tax. As per the Hon’ble Bombay High Court decision in case of Ultratech Cement Ltd.[2010 (10) TMI 13 - BOMBAY HIGH COURT] it was held that if the service tax /Cenvat amount is not recovered from the employee the credit is admissible in respect of outdoor catering services - As per the fact of the present case and having support of the above quoted judgment, appellant is entitle for the Cenvat credit in respect of outdoor catering service. Appeal allowed - decided in favor of appellant-assessee.
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