2014 (1) TMI 557

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....ova, AR, for the Respondent. ORDER During the course of audit of the records of the appellant it was noticed that they had taken credit of Service Tax of Rs. 11,380/- during the period from September, 2004 to September, 2007 on the basis of bills of M/s. Taj Residency for food and hospitality services. On the ground that Cenvat credit is not admissible, proceedings were initiated which has resul....

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....to the customers. The credit has been denied on the ground that Service Tax has been charged on the buffet dinner, mineral water also and such Service Tax credit cannot be allowed in Cenvat Credit Rules, 2004. Learned Commissioner (Appeals) has not said anything other than this. In the case of Ultratech Cement Ltd. reported in 2010 (260) E.L.T. 369 (Bom.) Hon'ble High Court of Bombay allowed the c....