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TMI Blog2011 (3) TMI 1342X X X X Extracts X X X X X X X X Extracts X X X X ..... - The respondent provides infrastructure and subsidy - In view of the subsidized rates, the caterer is raising a bill to the respondent company and on such bills service tax is paid. The Respondent has taken credit of such tax paid - Accordingly, the appeal of the department is rejected X X X X Extracts X X X X X X X X Extracts X X X X ..... Vs. Ultratech Cement Ltd. reported in 2010 (20) STR 577 and the issue is no longer res integra. 4. Considered arguments on both sides. 5. It is seen that in the case of Ultratech Cement Ltd. has given a clear finding that service tax paid on outdoor catering is to be allowed as credit. The only issue raised in that decision is that if any charges are recovered from the employees, the assessee ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n fact filed an affidavit affirmed by a responsible officer of the assessee wherein it is stated that the proportionate credit to the extent embedded in the cost of foods recovered from the employee/worker has been reversed. 6. From the above, it can be seen that the High Court has only stated that assessee cannot take credit of any part of the Service tax borne by the consumer. In this case, th ..... X X X X Extracts X X X X X X X X Extracts X X X X
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