TMI Blog2011 (9) TMI 510X X X X Extracts X X X X X X X X Extracts X X X X ..... ld not take credit of that part of the service tax which was borne by the consumer. On this basis, the respondent cannot claim CENVAT credit of that part of the service tax which was borne by their employees. - E/1333/2010 - - - Dated:- 23-9-2011 - Mr. P.G. Chacko, J. Appearance Mr. Ganesh Haavanur, SDR, for the revenue None for the respondent (written submission filed) In this a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... T Credit Rules 2004 merely by reason of the fact that the cost of service becomes part of the cost of production of excisable goods as per CAS-4 standards. According to the appellant, the service should be shown to have been used in or in relation to the manufacture of the goods. Learned SDR reiterates the grounds of this appeal. 3. One Mr. Vijayendra Bhat who claims to have been authorized by ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e employees. In the case of Ultratech Cement Ltd. (supra), the Hon'ble High Court held, in similar facts and circumstances, that Outdoor Catering service was integrally connected with the business of manufacturing excisable goods and therefore credit of service tax paid on such service would be admissible to the manufacturer. It was further held that, once the service tax was borne by the ultimate ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e High Court's ruling in Ultratech Cement case, I uphold the view taken by the lower appellate authority on the eligibility of the respondent for CENVAT credit and direct the original authority to quantify the amount of CENVAT credit that could be granted to them after taking into account the extent to which the cost of Catering service was recovered from their employees/workers. The quantum of CE ..... X X X X Extracts X X X X X X X X Extracts X X X X
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