TMI Blog2012 (11) TMI 33X X X X Extracts X X X X X X X X Extracts X X X X ..... turing premises has to be considered as an input service relating to business and that CENVAT credit is admissible in respect of the same. Thus the appellant is eligible for the benefit of service tax credit proportionate to the actual amount spent - matter is remanded back to original adjudicating authority for a limited purpose of verifying as to whether appellants have recovered any amount f ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... case of Ultratech Cement Limited 2010 (260) ELT 369 (Bom.). Learned AR, while agrees that the decisions cited are applicable, he submits that it is not clear as whether appellant had recovered any amount from the employees for providing catering services. Since this has to be verified, he submits that the matter may be remanded. 4. I have considered the submissions and written submission. There ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... is dismissed. In view of the above and in view of the decision of the Hon ble Bombay High Court in the case of Ultratech Cement Limited, the appellant is eligible for the benefit of service tax credit proportionate to the actual amount spent by them. If the appellant has not recovered any amount from the employees, they are eligible for the full amount of credit. 5. In view of above, the impu ..... X X X X Extracts X X X X X X X X Extracts X X X X
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