TMI Blog2017 (3) TMI 501X X X X Extracts X X X X X X X X Extracts X X X X ..... n case Pudumjee Pulp & Paper Mills Ltd Versus Commissioner of Central Excise, Pune-IV [2016 (12) TMI 1046 - CESTAT MUMBAI], where it was held that amount calculated equal to 50% amount calculated towards catering charges by the appellant represents 50% of the basic cost of the catering charges which does not include VAT and Service Tax. As per the Hon’ble Bombay High Court decision in case of Ultr ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... value from the worker only and not the service tax. Accordingly, he dropped the demand of ₹ 24560/-. Aggrieved by the Order-in-Original dated 30-4-2012, Revenue filed appeal before the Commissioner(Appeals) who set aside the Order-in-Original No. PI/Divn-IV/02/DC/CEX/2012 dated 30-4-2012 and allowed the departmental appeal therefore appellant is before me. 2. Shri. S.R. Prabhune, AGM, Exc ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... SMB dated 30/9/2016. The Tribunal has held as under: 5.I find that as per the fact of the case as appearing from the demand of service tax on the outdoor catering made in the show cause notice as well as from the CA certificate given by the appellant, there is no dispute that amount calculated equal to 50% amount calculated towards catering charges by the appellant represents 50% of the basic ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... er 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 affirmed by a responsible officer of the assessee wherein it is stated that the proportionate credit to the extent embedded in the cost of food recovered from the employee/worker has been ..... X X X X Extracts X X X X X X X X Extracts X X X X
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