https://www.taxtmi.com/caselaws?id=214009 The respondent is eligible for CENVAT credit on Outdoor Catering service used to provide food to employees, subject to the extent of the service cost not borne by the workers. The judge upheld the lower appellate authority's decision, directing the original authority to quantify the credit amount based on the cost recovered from employees. The respondent must provide evidence of partial cost recovery. The ruling aligns with the Bombay High Court's decision in Commissioner Vs. Ultratech Cement Ltd., emphasizing adherence to legal precedents and compliance with rules for claiming CENVAT credit. en-us Fri, 23 Sep 2011 00:00:00 +0530 Thu, 07 Jun 2012 19:02:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=214009 The respondent is eligible for CENVAT credit on Outdoor Catering service used to provide food to employees, subject to the extent of the service cost not borne by the workers. The judge upheld the lower appellate authority's decision, directing the original authority to quantify the credit amount based on the cost recovered from employees. The respondent must provide evidence of partial cost recovery. The ruling aligns with the Bombay High Court's decision in Commissioner Vs. Ultratech Cement Ltd., emphasizing adherence to legal precedents and compliance with rules for claiming CENVAT credit. Case-Laws Service Tax Fri, 23 Sep 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=214009