2016 (2) TMI 865

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....ji, A.C. (AR) For the Respondent : Shri Sachin Chitnis, Adv ORDER Per Ramesh Nair The appeal is directed against Order-in-Appeal No. RT/49/LTU/MUM/2010 dated 13/10/2010 passed by the Commissioner (Appeals), Central Excise & Service Tax, LTU, Mumbai, wherein the Ld. Commissioner rejected the appeal filed by the revenue by upholding the Order-in-Original. 2. The issue involved in the ....

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....bay High Court, cenvat credit is not admissible, if the cost of catering charges is recovered from employees. 4. On other hand, Shri Sachin Chitnis, Ld. Counsel for the respondent submits that there is no allegation in the show cause notice that cost of food recovered from the employees, therefore the revenue cannot raise this issue at this stage. He further submits that in principle, cenvat cr....

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....lowed only on the portion of cost which is born by the manufacturer. The cost which is recovered from the employees, cenvat attributed to that portion cannot be allowed as held by the Hon'ble Bombay High court in the case of Ultratech Cement Ltd. (supra). The fact that whether the cost was recovered from the employees and quantum thereof, was not considered by lower authority, therefore the ma....