TMI Blog2012 (11) TMI 564X X X X Extracts X X X X X X X X Extracts X X X X ..... ugh the amount has been recovered from the employees, the applicant has paid the entire Service Tax amount and no Service Tax has been recovered from the employees. The figures submitted by the applicant in the written submissions need verification by the adjudicating authority, particularly when the applicant has not produced invoices issued by the service provider. Also the amount recovered ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... utdoor Catering Services provided by the contractor towards canteen for the employees and utilized the credit in contravention of the provisions. The show-cause notice was confirmed by the original authority and also by the Commissioner (Appeals). 3. The learned Advocate appearing for the applicants submits that the credit has been denied to them relying upon the judgement of the Hon'ble Bomba ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... case of Ultratech Cement Ltd. (supra) are not factually correct as the entire Service Tax was borne by the applicant. 4. Learned Addl. Commissioner (A.R.) appearing for the Revenue submitted that the original authority as well as the Commissioner (Appeals) has clearly mentioned in the order that the amount which has been recovered from the customers/employees, all the Service Tax payable on th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... igures submitted by the applicant in the written submissions need verification by the adjudicating authority, particularly when the applicant has not produced invoices issued by the service provider. I also find that it is also to be seen that the amount recovered from the employees is whether cum tax amount. Therefore, after waiving the pre-deposit, I remand the case back to the original authorit ..... X X X X Extracts X X X X X X X X Extracts X X X X
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