2013 (6) TMI 266

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..... has been paid and the cost not recovered from the employees. This aspect may be verified by the adjudicating authority and the quantum of credit restricted to such expense. The matter is remanded to the adjudicating authority for deciding the quantum of credit that will be available as per the principle in the case of Ultratech Cement Ltd (2010 (10) TMI 13 - BOMBAY HIGH COURT). Also the penal .....

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..... nd the Hon ble Karnataka High Court in CCE Bangalore Vs Stanzen Toyotetsu India (P) Ltd. 2011 (23) STR 444 (Kar.) have decided that outdoor catering service given in the factory premises has a clear nexus with manufacturing activity and therefore such service would qualify as input service for the purpose of CENVAT credit. 3. Opposing the prayer of the consultant, the Ld. AR for Revenue submits .....

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..... ce tax has been paid and the cost not recovered from the employees. This aspect may be verified by the adjudicating authority and the quantum of credit restricted to such expense. The matter is remanded to the adjudicating authority for deciding the quantum of credit that will be available as per the principle by the Hon Bombay High Court in the case of Ultratech Cement Ltd (supra). Obviously, the .....

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