2012 (12) TMI 197

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.... Technical Member 1. Three appeals are being disposed of in these proceedings. 2. The issue involved in these three appeals is the admissibility of Cenvat credit on Outdoor Catering Service availed by the appellant in their premises for providing canteen facility to their employees. 3. The Revenue has filed these appeals aggrieved by the order of Commissioner (Appeals) allowing credit on ....

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....sue was examined by lower authorities, the law in the matter as declared by the Bombay High Court in Ultratech Cements was not available. The Bombay High Court has held that if any amount is recovered from the employees, credit of service tax on such amounts cannot be taken as Cenvat credit. When Revenue was disputing the entire credit a rule is laid down by a Court later, the issue has to be exam....