TMI Blog2016 (2) TMI 865X X X X Extracts X X X X X X X X Extracts X X X X ..... the employees, it only decides the quantum of the cenvat credit which is admissible. Therefore, in my considered view, it is not a fresh issue as the same coexists in the issue of admissibility of cenvat on outdoor catering service. Moreover the judgment of Ultratech Cement [2010 (10) TMI 13 - BOMBAY HIGH COURT ] squarely covered the issue, accordingly do not agree with the Ld. Counsel on the poin ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... hitnis, Adv ORDER Per Ramesh Nair The appeal is directed against Order-in-Appeal No. RT/49/LTU/MUM/2010 dated 13/10/2010 passed by the Commissioner (Appeals), Central Excise Service Tax, LTU, Mumbai, wherein the Ld. Commissioner rejected the appeal filed by the revenue by upholding the Order-in-Original. 2. The issue involved in the present case is that whether cenvat credit is ad ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... if the cost of catering charges is recovered from employees. 4. On other hand, Shri Sachin Chitnis, Ld. Counsel for the respondent submits that there is no allegation in the show cause notice that cost of food recovered from the employees, therefore the revenue cannot raise this issue at this stage. He further submits that in principle, cenvat credit is admissible on outdoor catering service& ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... r. The cost which is recovered from the employees, cenvat attributed to that portion cannot be allowed as held by the Hon'ble Bombay High court in the case of Ultratech Cement Ltd. (supra). The fact that whether the cost was recovered from the employees and quantum thereof, was not considered by lower authority, therefore the matter needs to be remanded to verify this fact. As regard the judgm ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... notice and raised first time at this stage. As per the above discussion, I remand the matter to the adjudicating authority to quantify the actual credit allowable to respondent as per my above observation. Looking to the nature of the issue as same involved interpretation of cenvat credit provision that whether the outdoor catering service is an input service or otherwise, the respondent cannot be ..... X X X X Extracts X X X X X X X X Extracts X X X X
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