2016 (9) TMI 91

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..... st order-in-appeal No. PI/RKS/109/2012 dated 08.05.2012 which upheld inadmissibility of CENVAT credit of Rs. 2,89,789/- taken by the appellant on account of 'Catering Services' and 'Tour Operator' (Bus) services.  The CENVAT credit was sought to be denied since a  part of the amount had been recovered from the employees on which the credit was  not admissible to them.  A penalt .....

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..... "once the Service Tax is borne by the ultimate consumers of the service, namely, the worker, the manufacturer cannot take credit of that part of the service tax, which is borne by the consumer".  He has also relied upon the judgements of the Tribunal in the following cases:- (a)  ITC Ltd. v. CESTAT - 2014 (36) STR J112 (Mad.) (b)  Castrol India Ltd. v. CCE - 2015-TIOL-1777-CEST .....

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