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TMI Blog2010 (12) TMI 980X X X X Extracts X X X X X X X X Extracts X X X X ..... rvice tax paid on outdoor catering service if they have borne the entire burden of the tax without passing on any part of it to the ultimate consumers of food (employees of the factory). If, on verification, it is found that any part of the service tax paid on outdoor catering service was passed on to the employees of the factory, the entitlement of the manufacturer to CENVAT credit would stand re ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... utdoor catering service' to be an 'input service' within the definition of this term given under Rule 2(l) of the CENVAT Credit Rules, 2004. Hence the demands of duty on the appellants. 3. The learned counsel for the appellants submits that the same issue was considered by the Hon'ble Bombay High Court (Nagpur Bench) in the case of CCE v. Ultratech Cements Ltd. [2010] 29 STT 244 and it was hel ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he service tax paid on outdoor catering service if they have borne the entire burden of the tax without passing on any part of it to the ultimate consumers of food (employees of the factory). If, on verification, it is found that any part of the service tax paid on outdoor catering service was passed on to the employees of the factory, the entitlement of the manufacturer to CENVAT credit would sta ..... X X X X Extracts X X X X X X X X Extracts X X X X
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