Catering Service – Credit of service tax would be allowed except where the cost of food has been recovered from the employee/worker

In the case of Commissioner of Central Excise, Nagpur Vs Ultra Cement Ltd.  , the Nagpur Bench of Hon’ble Bombay High Court has held that credit of service tax would be allowed except where the cost of food has been recovered from the employee/worker. Although, ld. counsel submits that a token amount of Re.1/- has been collected from the employees/workers of the assessee’s company, since show cause notice does not advert to this factual position nor do the orders of the authorities below consider this aspect, the impugned order is set aside and the case remitted to the adjudicatin...