https://www.taxtmi.com/caselaws?id=222132 Cenvat credit on outdoor catering service was held inadmissible to the extent the food cost and corresponding service tax were recovered from employees or beneficiaries, because credit cannot be taken on tax ultimately borne by the consumer of the service. The assessee had not produced documentary proof that the service tax element was not recovered, so the denial of proportionate credit was upheld. On limitation, the extended period was held applicable because the relevant recoveries were not disclosed in the returns and came to light only during a later audit; the time-bar plea therefore failed. en-us Tue, 09 Apr 2013 00:00:00 +0530 Sat, 04 Jul 2015 11:42:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=222132 Cenvat credit on outdoor catering service was held inadmissible to the extent the food cost and corresponding service tax were recovered from employees or beneficiaries, because credit cannot be taken on tax ultimately borne by the consumer of the service. The assessee had not produced documentary proof that the service tax element was not recovered, so the denial of proportionate credit was upheld. On limitation, the extended period was held applicable because the relevant recoveries were not disclosed in the returns and came to light only during a later audit; the time-bar plea therefore failed. Case-Laws Central Excise Tue, 09 Apr 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=222132