TMI Blog2017 (8) TMI 1352X X X X Extracts X X X X X X X X Extracts X X X X ..... TMI 13 - BOMBAY HIGH COURT] has clearly held that the appellant are not entitled to ‘Outdoor Catering Services’, unless they pay for it - appeal dismissed - decided against appellant. - APPEAL NO. E/85076/14 - - - Dated:- 8-8-2017 - Hon'ble Shri Raju, Member (Technical) Shri Sachin Chitnis, Advocate for the Appellant Shri S.J. Sahu, Assistant Commissioner (A.R.)for the Respondent ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e before the Tribunal. From grounds of appeal, it appears that appellant are seeking a fresh show-cause notice on the ground that the show-cause notice in the impugned order proceeding did not assert that credit of Service Tax of only those services which were not charged to the employee will be allowed. The appellant have relied on the following decisions:- (i) GKN Sinter Metals Ltd. - 2011-TI ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... a India Pvt. Ltd. (supra). However, in that case, this Court has also held that the cost of any input service that forms part of value of final products would be eligible for CENVAT credit. That observation of the Division Bench is made in the context of a service which is held to be integrally connected with the business of manufacturing the final product. Therefore, the observation of the Divisi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t 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 reversed. 4. Thus ..... X X X X Extracts X X X X X X X X Extracts X X X X
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