TMI Blog2018 (7) TMI 600X X X X Extracts X X X X X X X X Extracts X X X X ..... td. [2015 (3) TMI 736 - MADRAS HIGH COURT], where it was held that use of the outdoor catering services is integrally connected with the business of manufacturing cement and therefore, credit of service tax paid on outdoor catering services would be allowable - credit allowed. However, the appellant is not eligible to avail credit on the contribution collected from the employees. It is brought ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... inputs, input services. The department was of the view that the appellant are not eligible to avail credit on Outdoor Catering service and SCNs were issued proposing to disallow the credit and to recover the same along with interest and for imposing penalties. After due process of law, the adjudicating authority vide impugned order herein disallowed the credit and confirmed the demand and interest ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 377; 6,11,608/- towards this liability and the same has been intimated the department. Thus the present dispute is only regarding the eligibility to the credit on Outdoor Catering Services being the credit availed on the employer s contribution paid by the appellant. The department has denied the credit alleging that there is no nexus with outdoor catering service with the activity of the manufact ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ntribution collected from the employees. It is brought from the facts as well as from the records that the appellant has reversed an amount (credit to the tune of ₹ 6,11,608/-) being the credit applicable to the employees contribution. It is stated by the appellant that they have thus paid excess amount of ₹ 16,188/-. The appellant is definitely eligible for the credit on the amount co ..... X X X X Extracts X X X X X X X X Extracts X X X X
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