2010 (12) TMI 980

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....ecords and Hearing both sides, I am of the view that the appeals also must be finally disposed of at this stage. Accordingly, after dispensing with pre-deposit, I take up the appeals.   2. The appellants availed outdoor catering service, during the relevant period, to supply food to their employees. They availed CENVAT credit of the service tax paid on the service. The lower authorities ha....

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.... ascertain whether the assessee had borne the entire burden of service tax on the input service so as to entitle to claim CENVAT credit thereof or any part of such burden was passed on to the employees. In this connection, the learned counsel has particularly referred to paragraphs 39 and 40 of the High Court's judgment. The view taken by the Hon'ble High Court is to the effect that the assessee i....