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TMI Blog2017 (10) TMI 790X X X X Extracts X X X X X X X X Extracts X X X X ..... ther the learned Commissioner (Appeals) have rightly denied CENVAT credit availed on "Outdoor Catering Services" received by the appellants who are manufacturers of construction chemicals etc. 2. The allegation in the show-cause notice is that during the course of audit, it was noticed that the appellant have availed input credit of service tax paid on "Outdoor Catering Services". Whereas it appe ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... show-cause notice dated 1st February, 2012 appellant was required to show-cause as to why the CENVAT credit availed amounting to Rs. 32,129/- should not be disallowed and demanded under Rule 14 of CENVAT Credit Rules, 2004 read with proviso to Section 11A(1) [now Section 11A(5)] of Central excise Act, 1944 with further proposal for imposition of penalty under Rule 15 of CENVAT Credit Rules, 2004 r ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e even in cases where the cost of food is borne by the workers. The Hon'ble High Court modified the said finding holding that once the service tax is borne by the ultimate consumer of the service, namely the worker, the assessee cannot take credit of that part of the service tax which is borne by the consumer. Thus, the Hon'ble High Court upheld the admissibility of CENVAT credit on outdoo ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... inding of learned Commissioner (Appeals) is erroneous as there is no obligation under the scheme of the Act and the Rules on an assessee to separately inform the Department about each and every credit being taken by them in the records, save and except by way of returns as prescribed, which admittedly have been filed by the assessee. Further, I take notice of the fact that the issue of CENVAT cred ..... X X X X Extracts X X X X X X X X Extracts X X X X
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