2016 (12) TMI 1046

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....njay Hasija, Superintendent(A.R.) for the Respondent Order The fact of the case is that appellant have availed Cenvat credit in respect of outdoor catering services provided to their employee, 50% of the catering charges are recovered from employees. As per the computation of demand Cenvat credit in respect of outdoor catering services, the amount collected from employees is inclusive of ser....

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....rom the employee. He submits that Cenvat credit on outdoor catering is not available only in case when the service tax amount is recovered from employee. In support of his submission he placed reliance on the Hon'ble Bombay High Court judgment in case of Commissioner of C. Ex., Nagpur Vs. Ultratech Cement Ltd[2010(20) S.T.R. 577(Bom). He also submitted C.A. certificate dated 21-9-2016 wherein it i....

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.... on the outdoor catering made in the show cause notice as well as from the CA certificate given by the appellant, there is no dispute that amount calculated equal to 50% amount calculated towards catering charges by the appellant represents 50% of the basic cost of the catering charges which does not include VAT and Service Tax. As per the Hon'ble Bombay High Court decision in case of Ultratech Ce....