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2017 (3) TMI 501 - AT - Central ExciseCENVAT credit - outdoor catering services - appellant is recovering 50% of the element of the basic value from the worker only and not the service tax - Held that: - the issue involved the present case has already been decided in appellant’s own case Pudumjee Pulp & Paper Mills Ltd Versus Commissioner of Central Excise, Pune-IV [2016 (12) TMI 1046 - CESTAT MUMBAI], where it was held 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 - credit allowed - appeal allowed - decided in favor of appellant.
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