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TMI Blog2016 (12) TMI 1046X X X X Extracts X X X X X X X X Extracts X X X X ..... amount calculated equal to 50% amount calculated towards catering charges by the appellant represents 50% of the basic cost of the catering charges which does not include VAT and Service Tax. As per the Hon’ble Bombay High Court decision in case of Ultratech Cement Ltd.[2010 (10) TMI 13 - BOMBAY HIGH COURT] it was held that if the service tax /Cenvat amount is not recovered from the employee the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... outdoor catering services, the amount collected from employees is inclusive of service tax. The adjudicating authority has confirmed the demand of Cenvat credit on the ground that 50% catering charges was recovered from employees. Aggrieved by the Order-in-Original, appellant filed appeal before the Commissioner(Appeals) who upheld the Order of lower authority and rejected the appeal of the appell ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 20) S.T.R. 577(Bom). He also submitted C.A. certificate dated 21-9-2016 wherein it is certified that employees are required to pay only 50% of basic value of the goods of lunch and snacks. It is also certified that no element of VAT as well as service tax is recovered from employee and it was born by the appellant company. 3. Shri. Sanjay Hasija, Ld. Superintendent(A.R.) appearing on behalf o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... and Service Tax. As per the Hon ble Bombay High Court decision in case of Ultratech Cement Ltd(supra) it was held that if the service tax /Cenvat amount is not recovered from the employee the credit is admissible in respect of outdoor catering services. The relevant para of the judgment is reproduced below: 39. The Larger Bench of CESTAT in the case of GTC Industries Ltd. (supra) has ..... X X X X Extracts X X X X X X X X Extracts X X X X
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