TMI Blog2014 (3) TMI 142X X X X Extracts X X X X X X X X Extracts X X X X ..... er vs. Ultratech Cement Ltd. [2010 (10) TMI 13 - BOMBAY HIGH COURT] - subsidy in the matter of serving food to workers by making use of outdoor catering service was held to be immaterial insofar as the manufacturer’s claim of CENVAT credit on the service was concerned - the appellant directed to pre-deposit an amount of Rupees One lakh as pre-deposit – upon such submission rest of the duty to be s ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ed on the premise that the appellant was entitled to take CENVAT credit only to the extent of 50% of service tax on the total charges paid to the canteen contractor. On this ground, CENVAT credit stands denied in full. On a perusal of the records, I find that it is not in dispute that the food supplied to the workers/employees was subsidised to the extent of 50%. The case of the appellant is that ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... was held to be immaterial insofar as the manufacturers claim of CENVAT credit on the said service was concerned. I find that the view taken by the Larger Bench in the GTC Industries Ltd. case was overruled by the Hon ble High Court in Ultra Cement Ltd. case. However, these facts and circumstances seem to offer some support to the appellants plea of limitation. Limitation has been pleaded agains ..... X X X X Extracts X X X X X X X X Extracts X X X X
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