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2016 (9) TMI 91 - CESTAT MUMBAI

2016 (9) TMI 91 - CESTAT MUMBAI - TMI - Cenvat credit - Catering Services’ and ‘Tour Operator’ (Bus) services - part of an amount was recovered from the employees - Held that:- the issue is no longer res integra as the judgements in the case of M/s. Ultratech Cement [2010 (10) TMI 13 - BOMBAY HIGH COURT ], wherein it was held that 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 .....

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rea is also upheld. - Decided against the appellant - E/1183/12 - A/88929/16/SMB - Dated:- 29-6-2016 - Mr. Devender Singh, Member (Technical) Shri S.S. Hawaldar, Advocate for appellant Shri Ashutosh Nath, Asst. Commr (AR) for respondent ORDER This appeal has been filed against order-in-appeal No. PI/RKS/109/2012 dated 08.05.2012 which upheld inadmissibility of CENVAT credit of ₹ 2,89,789/- taken by the appellant on account of Catering Services and Tour Operator (Bus) services. The CENVAT .....

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mbers. He admitted that the entire demand in the appeal is attributable to the amounts recovered from the employees. 3. Learned A.R. appearing for the Revenue submits that the issue is no longer res integra and placed reliance on the judgement of Hon ble Bombay High Court in the case of Commissioner of Central Excise Nagpur vs. Ultratech Cement Ltd., as reported in 2010 (20) STR 577 wherein the Hon ble High Court has held that once the Service Tax is borne by the ultimate consumers of the servic .....

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