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2016 (2) TMI 552 - CESTAT MUMBAI

2016 (2) TMI 552 - CESTAT MUMBAI - TMI - Cenvat Credit - Input Services - Held that:- The issue involved in this case is squarely covered by the decision of CCE, Nagpur vs. Ultratech Cement Ltd. reported ( 2010 (10) TMI 13 - BOMBAY HIGH COURT ) held that the credit of service tax would be allowable to a manufacturer even in cases where the cost of the food is borne by the worker (see last para). That part of the observation made by the Larger Bench cannot be upheld, because, once the service tax .....

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Since the issue is squarely covered by the judgment cited by the learned AR, do not find any infirmity in the order of the Commissioner (Appeals) denying the benefit of cenvat credit to the appellant - Appeal No. E/580/11-Mum - A/85342/16/SMB - Dated:- 5-1-2016 - S. S. Garg, Member (J) For the Appellant : None For the Respondent : Shri R. K. Maji, Assistant Commissioner (AR) ORDER The appeal is directed against Order-in-Appeal No. PI/RKS/04/2011 dated 10.1.2011 passed by the Commissioner of Cent .....

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his case took service tax credit of ₹ 54,786/- during the period June 2005 to October 2009 on the charges recovered from their employees towards catering and rent-a-cab services. The availment of cenvat credit on these part recovery service charges made from the employees was objected by the jurisdictional Assistant Commissioner of Central Excise Pune-I and therefore he issued show cause notice dated 7.7.2010 and thereafter it was adjudicated against the appellant and the appeal filed by t .....

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