2012 (12) TMI 197

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..... tter cannot be decided finally in favour of either party for the reason that the criteria laid down by high Court was not examined by lower authorities. Therefore, Revenue will be right to make verification and make demand to the extent consideration for service is recovered from employees - appeal filed by Revenue is rejected. - E/Appeal Nos. 1073-1075/2010 - Final Order 878-880/2012 SM(BR) - Da .....

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..... 011 (23) STR 444 (Kar). CCE vs Micro Labs Ltd 2011 (24) STR 272 (Kar) CCE Nagpur vs Ultratech Cement Ltd 2010 (20) STR 577 (Bom.) 4. He also submits that in this case, there is no service tax paid on any amount recovered from the employees for which Cenvat credit has been taken. Further he submits that no such case has been made out in the proceedings before the lower authorities. He .....

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