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Jaya Hind Industries Ltd., Versus. Commissioner of Central Excise, Pune-l

2016 (11) TMI 989 - CESTAT MUMBAI

Cenvat Credit - Recovery of cost from employees - The appellants had claimed that the credit of outdoor catering services were availed by the appellant for making provision for food and beverages for employees of the appellant employed at its factory .....

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that: - The sole ground for seeking relief is that the decision of the Hon'ble High Court of Bombay in the case of Ultratech Cement Ltd. [2010 (10) TMI 13 - BOMBAY HIGH COURT] is based on a concession given by the Counsel - the decision has not been .....

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Counsel in that case. I find t the appellants have not disclosed at any level to the Revenue that they are recovering the said cost from the employees, view of Hon'ble High Court decision, the appeal is dismissed. - APPEAL No.E/262/11 - Order No.A/8 .....

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Lt., availed credit in respect of service tax paid on "outdoor catering services" and "rent-a-cab service". The appellants had claimed that the credit of outdoor catering services were availed by the appellant for making provision .....

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ever part of the cost was recovered by the appellant from its employees. 2. Shri Arun K Pote, Sr. Executive of the appellant appeared and submitted written submission on behalf of the appellant. In the said written submission, it was argued that the .....

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ssion given by the Counsel appearing for the manufacturer in that case. It was further stated in the written submission that no penalty ca be imposed as the issue involved was and is of interpretational appellant to avail of inadmissible Cenvat credi .....

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concession given by the Counsel. Para 39 of the said decision which deals with the subject reads as follows: 3.9 The Larger Bench of CESTAT in the case of GTC Industries Ltd. (supra) has also observed that the credit of service tax would be allowable .....

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, namely the worker, the manufacturer cannot take credit of that part of the service tax which is borne by the consumer. Shri Shridharan, learned Counsel for the assessee fairly conceded to the above position in law and in fact filed an affidavit aff .....

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