2011 (3) TMI 437 - AT - Service Tax

Cenvat credit - Catering service - Held that in the case of Commissioner of Central Excise, Nagpur Vs Ultra Cement Ltd.,(2010 - TMI - 78203 - BOMBAY HIGH COURT) Hon ble Bombay High Court has held that credit of service tax would be allowed except where the cost of food has been recovered from the employee/worker - Assessee submits that a token amount of Re.1/- has been collected from the employees/workers of the assessee s company, since show cause notice does not advert to this factual position nor do the orders of the authorities below consider this aspect, the impugned order is set aside and the case remitted to the adjudicating authority for fresh decision in the light of the Hon ble High Court judgment cited supra - The appeal is thus allowed by way of remand.

Summary

The Appellate Tribunal CESTAT, Chennai waived predeposit of service tax of Rs.2,36,550/- and decided the appeal with consent of both sides. The case was remitted to the adjudicating authority for fresh decision based on a High Court judgment. The appeal was allowed by way of remand.