TMI Blog2016 (10) TMI 792X X X X Extracts X X X X X X X X Extracts X X X X ..... I 13 - BOMBAY HIGH COURT] relied upon where it was held that where the cost of food is born by the worker and the service tax is borne by the ultimate consumer of the services, namely worker, the manufacturer cannot take credit of that part of the service tax. CENVAT credit not admissible as the fact that the cost of catering was recovered from the employees is not under dispute - appeal dismis ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... mber of times. Earlier this matter was listed on 16/7/15, 12/8/2015, 11/9/2015, 6/11/2015 and 15/1/2016, it was observed that most of the time no one appeared on behalf of the appellant and on two occasions appellant requested for adjournment. Today when the matter was called for hearing, none appeared and there is no adjournment request on record, therefore, I do not have any option except ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... in the Hon ble High Court judgment in case of Commissioner Vs. Ultratech Cement Ltd [2010(20) S.T.R. 577 (Bom)] it was held that where the cost of food is born by the worker and the service tax is borne by the ultimate consumer of the services, namely worker, the manufacturer cannot take credit of that part of the service tax. 5.1 In view of the above judgment and following the ratio of ..... X X X X Extracts X X X X X X X X Extracts X X X X
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