2011 (3) TMI 1342

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.... is a case where Revenue has come up against the order of the Commissioner (Appeals) allowing Cenvat credit relating to tax paid on outdoor catering services availed by them in their factory.   2. The ld. DR relies on the following case laws to argue that this credit cannot be allowed.   1) Maruti Suzuki Ltd. Vs. CCE 2009 (240) ELT 641 (SC).   2) CCE Vs. Manikgarh Cement 2010 (20....

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.... service tax paid. In this context, para-39 of the decision of the Bombay High Court in the case of CCE Vs. Ultratech Cement Ltd. has been examined which reads as under :-   The Larger Bench of CESTAT in the case of GTC Industries Ltd. (supra) has also observed that the credit of service tax would be allowable to a manufacturer even in cases where the cost of the food is borne by the worker.....