https://www.taxtmi.com/caselaws?id=333772 The appeal was dismissed as the appellant was not entitled to avail Cenvat Credit for Outdoor Catering Service charges recovered from their employees, following the precedent set in Commissioner Vs. Ultratech Cement Ltd. The Member (Judicial) upheld the disallowance of the appellant's appeal, citing that if the cost of food is borne by the worker and service tax by the ultimate consumer, the manufacturer cannot claim credit. Therefore, as the cost of catering was recovered from the employees, Cenvat credit was deemed inadmissible. en-us Mon, 15 Feb 2016 00:00:00 +0530 Mon, 24 Oct 2016 09:41:36 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=333772 The appeal was dismissed as the appellant was not entitled to avail Cenvat Credit for Outdoor Catering Service charges recovered from their employees, following the precedent set in Commissioner Vs. Ultratech Cement Ltd. The Member (Judicial) upheld the disallowance of the appellant's appeal, citing that if the cost of food is borne by the worker and service tax by the ultimate consumer, the manufacturer cannot claim credit. Therefore, as the cost of catering was recovered from the employees, Cenvat credit was deemed inadmissible. Case-Laws Central Excise Mon, 15 Feb 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=333772