2014 (3) TMI 234

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....aravanan, Advocate ORDER Revenue filed this appeal against the order of Commissioner (Appeals) whereby the adjudication order was set aside and the appeal was allowed and the adjudicating authority was directed to allow the Catering service credit. The adjudicating authority confirmed the demand of Rs.7,58,740/- being wrongly availed cenvat credit under Rule 14 of CENVAT Credit Rules 2004 al....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....h Court in the case of Commissioner of C.Ex., Nagpur Vs Ultratech Cement Ltd. - 2010 (260) ELT 369 (Bom.) held that the assessee is eligible to take cenvat credit on canteen service subject to the condition that manufacturer cannot take credit of the part of the service tax which is borne by the employees/workers which has to be reversed. Ld. AR submits that in the present case the facts are diffe....