https://www.taxtmi.com/caselaws?id=217941 The Appellate Tribunal CESTAT, Ahmedabad allowed CENVAT Credit on service tax paid for canteen services, emphasizing full expenditure coverage by the assessee. Contrary to Revenue's argument, citing a Supreme Court case, the Tribunal relied on a High Court ruling permitting the credit for canteen services. It mandated deduction of proportionate credit if employees contribute to canteen expenses. The Tribunal rejected penalties and demands under an extended period, remanding the matter for further assessment on expense recovery and credit admissibility. The original adjudicating authority was tasked with verifying the provision of canteen services and any cost recovery. en-us Tue, 16 Oct 2012 00:00:00 +0530 Tue, 30 Oct 2012 15:17:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=217941 The Appellate Tribunal CESTAT, Ahmedabad allowed CENVAT Credit on service tax paid for canteen services, emphasizing full expenditure coverage by the assessee. Contrary to Revenue's argument, citing a Supreme Court case, the Tribunal relied on a High Court ruling permitting the credit for canteen services. It mandated deduction of proportionate credit if employees contribute to canteen expenses. The Tribunal rejected penalties and demands under an extended period, remanding the matter for further assessment on expense recovery and credit admissibility. The original adjudicating authority was tasked with verifying the provision of canteen services and any cost recovery. Case-Laws Service Tax Tue, 16 Oct 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=217941