2015 (9) TMI 1275

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..... Jha, Authorised Representative ORDER Per: H.K. Thakur This appeal has been filed by the Appellant with respect to OIA No.SRP-202-VAPI-2012-13, dt.09.01.2013. The issue involved is regarding the admissibility of CENVAT Credit of Service Tax paid on Outdoor Catering Services paid by the Appellant. 2. Shri Anand Nainawati (Advocate) appearing on behalf of the Appellant argued that the i....

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....he First Appellate Authority does not have power to take a different view in the absence of another contrary certificate from another competent authority.  Regarding the cost of the food items recovered from the employees/consumers of the Appellant, it was submitted that Appellant has agreed to reverse proportionate credit as per Mumbai High Court order in the case of CCE Nagpur Vs Ultratech ....

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....ltratech Cement Ltd (supra) and the jurisdictional High Court in the case of CCE Ahmedabad-I Vs Ferromatik Milacron India Ltd (supra). However, the credit with respect to the cost recovered from the employees of the Appellant will not be admissible as per law laid down by Hon'ble Bombay High Court in the case of CCE Nagpur Vs Ultratech Cement Ltd (supra).  Appellant has not disputed rever....