2011 (7) TMI 548

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....S.K .Mall, SDR   Per : Mr. B.S.V. Murthy;   Issue involved in this appeal is whether the appellant is eligible for credit of service tax paid on the outdoor catering services. Even though only stay petition is to be considered today but since the issue involved is short one and can be decided finally, appeal itself is taken up for final decision, after allowing the waiver of pre-de....

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....Learned DR submitted that Hon ble High Court of Bombay in the case of Ultratech Cement Limited 2010-TIOL-745-HC-MUM-ST has taken a view that in a case like this, it is for the assessee to show that outdoor catering cost is included in the cost of production and service tax is borne by the assessee and not by the workers. He submits that the Hon ble High Court has remanded the matter in that case, ....

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....he decision of the Hon ble High Court of Mumbai in Ultratech Cement and therefore, this Tribunal is bound to follow the same.   4. I am unable to agree with the view taken by the learned Commissioner (Appeals) that Contract copy produced by the assessee is not sufficient for the purpose of showing that service was rendered by a contractor to the appellant in view of the clear terms of the ....