TMI Blog2015 (2) TMI 92X X X X Extracts X X X X X X X X Extracts X X X X ..... f the assessee. The appellants are not contesting the credit involved in respect of the cases where the cost is being recovered from the employees. Accordingly, I set aside the impugned order and direct the authority below to quantify the exact quantum of credit required to be reversed and also to verify the appellants’ claim of reversal of the same. As regards interest, if the credit stands rever ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... vailability of Cenvat credit of service tax paid on outdoor catering. I find that the legal issue stands decided by the Larger Bench decision of the Tribunal in the case of CCE v. GTC Industries Ltd. - 2008 (12) S.T.R. 468. However, in terms of the law declared by the Hon ble Bombay High Court in the case of CCE, Nagpur v. Ultratech Cement Ltd. - 2010 (260) E.L.T. 369 (Bom.) = 2010 (20) S.T.R. 577 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the issue is covered in favour of the assessee. The appellants are not contesting the credit involved in respect of the cases where the cost is being recovered from the employees. Accordingly, I set aside the impugned order and direct the authority below to quantify the exact quantum of credit required to be reversed and also to verify the appellants claim of reversal of the same. As regards int ..... X X X X Extracts X X X X X X X X Extracts X X X X
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