https://www.taxtmi.com/caselaws?id=210909 The Appellate Tribunal ruled in favor of the Revenue, denying the company's claim for CENVAT Credit on Service Tax paid for Outdoor Catering services. The Tribunal held that if the service tax is borne by the worker, the manufacturer cannot claim credit for that portion, emphasizing the importance of who bears the cost in determining eligibility for credit. The decision was based on a detailed analysis of conflicting legal precedents, ultimately concluding that the Gujarat High Court decision cited by the respondent did not align with the facts of the case. 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 The Appellate Tribunal ruled in favor of the Revenue, denying the company's claim for CENVAT Credit on Service Tax paid for Outdoor Catering services. The Tribunal held that if the service tax is borne by the worker, the manufacturer cannot claim credit for that portion, emphasizing the importance of who bears the cost in determining eligibility for credit. The decision was based on a detailed analysis of conflicting legal precedents, ultimately concluding that the Gujarat High Court decision cited by the respondent did not align with the facts of the case. Case-Laws Service Tax Tue, 27 Sep 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=210909