This is premium content. Please become a Premium member. If you are already a member, login here to access the full content.
Catering Service – Credit of service tax would be allowed except where the cost of food has been recovered from the employee/worker
Case Law Details
- Case Name
- Crp (India) Private Ltd Vs Commissioner Of Central Excise (CESTAT Chennai)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Courts
- All CESTAT, CESTAT Chennai
Advertisement
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 t...
