2015 (9) TMI 1095

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....the Appellant. 2. Shri P.G. Mehta, learned Advocate appearing on behalf of the Appellant argued that Appeal No.E/803/2012 is with respect to the demand decided as a result of remand proceedings ordered by this Bench under Order No.A/A/1319/WZB/AHD/2011, dt.25.07.2011. The learned Advocate made the Bench go through Para 3 & 4 of the order dt.25.07.2011 passed by this Bench to argue that the entire cost of the services has been incurred by the Appellant. Therefore, entire Service Tax credit is admissible to the Appellant in view of Hon'ble Mumbai High Court Order in the case of Ultratech Cement Ltd [2010-TIOL-745-High Court-MUM-ST]. It was his case that a certificate issued by Chartered Accountant was also produced before the lower aut....

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....sed Representative appearing on behalf of the Revenue relied upon the Hon'ble Mumbai High Court order in the case of CCE Nagpur Vs Ultratech Cement Ltd [2010 (260) ELT 369 (Bom.)] and argued that invariably a nominal portion of the cost of food supplied to the employee is recovered and entire cost of food is not borne by the Appellant. That as per the Hon'ble Mumbai High Court order in the case of Ultratech Cement Ltd (supra), proportionate credit embedded in the cost of food recovered from the employee is required to be reversed. 4. Heard both the sides and perused the case records. The issue involved is regarding the admissibility of CENVAT Credit on canteen/catering services and has been settled by the Hon'ble Mumbai High ....