2010 (12) TMI 980

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..... of the view that the appeals also must be finally disposed of at this stage. Accordingly, after dispensing with pre-deposit, I take up the appeals.   2. The appellants availed outdoor catering service, during the relevant period, to supply food to their employees. They availed CENVAT credit of the service tax paid on the service. The lower authorities have refused to recognise 'outdoor cater .....

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..... e the entire burden of service tax on the input service so as to entitle to claim CENVAT credit thereof or any part of such burden was passed on to the employees. In this connection, the learned counsel has particularly referred to paragraphs 39 and 40 of the High Court's judgment. The view taken by the Hon'ble High Court is to the effect that the assessee is entitled to CENVAT credit of the servi .....

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..... to the employees. This aspect requires to be verified by the original authority. 4. For this purpose, I set aside the orders of the lower authorities and allow these appeals by way of remand with a direction to the original authority to pass fresh orders in view of the Hon'ble High Court's judgment, after giving the parties a reasonable opportunity of adducing evidence and of being heard.  < .....

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