2013 (9) TMI 1042

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....ri S. Chandrasekhar, Dy. Manager (Excise), for the Respondent. ORDER Revenue has filed this appeal against Order-in-Appeal No. CEX/ADK/19/APL/NSK/2007, dated 23-1-2007 passed by Commissioner of Central Excise & Customs (Appeals), Nashik. 2. Vide the impugned order the ld. appellate authority has allowed Cenvat credit on input services, namely, Mandap keeper services, catering services, cou....

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.... that as far as the catering services is concerned, the issue is already decided by the Hon'ble Bombay High Court in the case of Ultratech Cement Ltd. - 2010 (20) S.T.R. 577 (Bom.) wherein it was held that catering service is an eligible input service subject to the condition that if any cost is recovered from the employees, then the assessee would not eligible to avail Cenvat credit on the cost r....

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....e case of Ultratech Cement Ltd. case is in favour of the assessee and therefore admissibility of input Service Tax credit on catering service is beyond doubt. However, the assessee will not be eligible for proportionate Service Tax credit on catering service, wherein the cost of service has been recovered from their employees. Subject to reversal of such credit along with interest thereon, allowin....