2016 (9) TMI 91

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... he judgements in the case of M/s. Ultratech Cement [2010 (10) TMI 13 - BOMBAY HIGH COURT ], wherein it was held that once the Service Tax is borne by the ultimate consumers of the service, namely, the worker, the manufacturer cannot take credit of that part of the service tax, which is borne by the consumer, M/s Castrol India Ltd. [2015 (9) TMI 1335 - CESTAT MUMBAI] and Cema Electric Lighting Prod .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... 'Tour Operator' (Bus) services. The CENVAT credit was sought to be denied since a part of the amount had been recovered from the employees on which the credit was not admissible to them. A penalty of ₹ 2,000/- was also imposed under Rule 15(1) of Cenvat Credit Rules, 2004. 2. Learned Advocate for the appellant submits that there are two different contracts, one with the canteen contractor .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... judgements of the Tribunal in the following cases:- (a) ITC Ltd. v. CESTAT - 2014 (36) STR J112 (Mad.) (b) Castrol India Ltd. v. CCE - 2015-TIOL-1777-CESTAT-MUM. (c) Cema Electric Lighting Products India P. Ltd. - 2015 (37) STR 754 (Tri-Ahmd) 4. After considering the submissions made by both parties and perusing the records, I find that the issue pertaining to the admissibility of credit wh .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X