https://www.taxtmi.com/caselaws?id=210909 CENVAT credit on outdoor catering services is available only to the extent the manufacturer bears the service cost. Where catering charges, including the corresponding service tax component, are recovered from employees, that portion is treated as borne by the employees as ultimate consumers and is not eligible for credit. A contrary High Court ruling was distinguished because it did not establish that the tax burden had been passed to employees. Accordingly, full credit cannot be retained where employee recoveries include the service tax embedded in catering costs. en-us Tue, 27 Sep 2011 00:00:00 +0530 Fri, 24 Feb 2012 18:31:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=210909 CENVAT credit on outdoor catering services is available only to the extent the manufacturer bears the service cost. Where catering charges, including the corresponding service tax component, are recovered from employees, that portion is treated as borne by the employees as ultimate consumers and is not eligible for credit. A contrary High Court ruling was distinguished because it did not establish that the tax burden had been passed to employees. Accordingly, full credit cannot be retained where employee recoveries include the service tax embedded in catering costs. Case-Laws Service Tax Tue, 27 Sep 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=210909