https://www.taxtmi.com/caselaws?id=341835 CENVAT credit on outdoor catering services was allowed only to the extent the service tax burden was actually borne by the assessee; amounts recovered from employees or others were ineligible, and this principle applied both before and after 1.4.2011. Credit on garden maintenance and sewage treatment plant services was allowed because those services were required to meet statutory environmental and consent conditions for operating the port, making them business-related input services. Penalty was set aside as the dispute turned on interpretation of law, while interest was to be recalculated in accordance with the applicable period and law. en-us Fri, 17 Mar 2017 00:00:00 +0530 Tue, 07 Nov 2017 14:47:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=341835 CENVAT credit on outdoor catering services was allowed only to the extent the service tax burden was actually borne by the assessee; amounts recovered from employees or others were ineligible, and this principle applied both before and after 1.4.2011. Credit on garden maintenance and sewage treatment plant services was allowed because those services were required to meet statutory environmental and consent conditions for operating the port, making them business-related input services. Penalty was set aside as the dispute turned on interpretation of law, while interest was to be recalculated in accordance with the applicable period and law. Case-Laws Service Tax Fri, 17 Mar 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=341835