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TMI Blog2015 (9) TMI 1095X X X X Extracts X X X X X X X X Extracts X X X X ..... Hon'ble Mumbai High Court in the case of CCE Nagpur Vs Ultratech Cement Ltd (2010 (10) TMI 13 - BOMBAY HIGH COURT) is not applicable as there is no evidence on record that any amount is recovered by the Appellant from its employees towards the cost of food. Accordingly, it is held that the entire Service Tax credit is admissible to the Appellant and the order passed by the First Appellate Authority is required to be set aside. - Decided in favour of assessee. - Appeal No.E/802,803/2012 - Order No.A/ 10778-10779/2015 - Dated:- 9-6-2015 - MR. H.K. THAKUR, J. For Appellant: Shri P.G. Mehta, Advocate For Respondent: Shri Jitendra Nair, Authorised Representative Per: H.K. Thakur These appeals have been filed by the Appella ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... this Bench in Stay Order No.M/10290-10291/WZB/AHD/2013, dt.04.01.2013, in these appeals wherein it is mentioned that the entire canteen expenses for the relevant year have been included in the employee cost and that a certificate issued by a competent Chartered Accountant cannot be doubted without any contrary evidence. The learned Advocate also relied upon the discussions and the findings portion of the OIO No.MP/13/DEM/AC/2011, dt.23.11.2011, wherein it has been held by the Adjudicating authority that as per the canteen contract all expenditure towards lunch/dinner and tea are borne by the Appellant which is confirmed by the Chartered Accountant certificate dt.23.07.2011. That after verification of the said facts, the Adjudicating author ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... een recovered by the Appellant from its employees and accordingly dropped the proceedings by accepting the Chartered Accountant s certificate. It is observed from the judgment of Hon'ble Mumbai High Court in the case of Ultratech Cement Ltd (supra) that in that case, the Appellant filed an affidavit regarding reversal of proportionate credit embedded in the cost of food recovered from the employees, whereas in the present case the Appellant had produced a Chartered Accountant s certificate to the effect and claimed that no amount has been recovered from the employees. The argument of the Revenue that in such cases, a nominal cost is always recovered from the employees is without any basis and is totally based on assumption. Once the App ..... X X X X Extracts X X X X X X X X Extracts X X X X
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