https://www.taxtmi.com/caselaws?id=209433 The Appellate Tribunal set aside the lower authorities' decisions regarding the recognition of 'outdoor catering service' as an 'input service' under the CENVAT Credit Rules. The case was remanded for the original authority to reconsider based on a High Court decision emphasizing that manufacturers can claim CENVAT credit if they bear the entire service tax burden without passing it on to employees. The parties were granted an opportunity for further proceedings to verify the non-passing of the tax burden. The judgment highlights the importance of correctly interpreting the rules and ensuring tax burdens are not shifted to consumers. en-us Fri, 24 Dec 2010 00:00:00 +0530 Fri, 19 Jul 2013 16:57:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=209433 The Appellate Tribunal set aside the lower authorities' decisions regarding the recognition of 'outdoor catering service' as an 'input service' under the CENVAT Credit Rules. The case was remanded for the original authority to reconsider based on a High Court decision emphasizing that manufacturers can claim CENVAT credit if they bear the entire service tax burden without passing it on to employees. The parties were granted an opportunity for further proceedings to verify the non-passing of the tax burden. The judgment highlights the importance of correctly interpreting the rules and ensuring tax burdens are not shifted to consumers. Case-Laws Service Tax Fri, 24 Dec 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=209433