TMI Blog2012 (10) TMI 879X X X X Extracts X X X X X X X X Extracts X X X X ..... by the assessee. If any amount has been recovered for providing the food/canteen facilities from the employees, CENVAT Credit of Service Tax paid proportionate to the amount will have to be deducted for availment of credit. Remit the matter for the limited purpose of verification as to whether the canteen services were provided free of cost or any amount was recovered - in favour of assessee as ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 2008 (12) STR 468 is not sustainable. 3. Nobody is present on behalf of the respondent. 4. I have considered the submissions made by ld.A.R. I find that the judgment of Hon'ble High Court of Mumbai in the case of Ultratech Cement Ltd - 2010 (260) ELT 369 (Bom), had considered this issue and had come to conclusion that credit would be admissible in respect of canteen services also and the Hon ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... lment of credit. From the records it is not clear that the assessee was recovering any money for providing any service. For the limited purpose of verification as to whether the canteen services were provided free of cost or any amount was recovered and if amount was so recovered, to decide the quantum of credit to be reversed afresh, the matter is remanded to the original adjudicating authority ..... X X X X Extracts X X X X X X X X Extracts X X X X
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