TaxTMI 
TaxTMI 
2012 (11) TMI 564
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....icant for waiver of pre-deposit and stay of recovery of duty of Rs.1,84,867/- and equal amount of penalty confirmed by the lower authorities. 2. The issue involved in this case is denial of Service Tax credit availed on Canteen/Catering Services. Department has issued show-cause notice to assessee alleging that they have wrongly availed the CENVAT Credit of Service Tax paid on Outdoor Cate....
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....been borne by the applicant and they have not recovered any of Service Tax from their customers/employees. He also submitted a certificate in this regard issued by the Chartered Accountant showing categorically that no Service Tax was recovered from the employees. He, therefore, contended that the findings of the lower authorities following the judgement of Hon'ble Bombay High Court in the case of....
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.... in the written submissions submitted by the learned Advocate show that the amount of Rs.35,49,150/- has been recovered from the employees with regard to canteen services. It is the contention of the applicant that though the amount has been recovered from the employees, the applicant has paid the entire Service Tax amount and no Service Tax has been recovered from the employees. I find that the f....