Input service credit availed by assessee on outdoor catering available subject to that the assessee not charged anything from the employees

This issue has been already settled by Hon’ble High Court of Bombay in the case of CCE vs. Ultratech Cement Ltd. reported in 2010 (260) ELT 369  wherein the Hon’ble High Court of Bombay has held that input service credit availed by the assessee on outdoor catering is available subject to that the assessee does not charge anything from the employees (in case the cost of food supplied to the worker forms part of the assessable value.) As there is no allegation against the respondent that they have recovered any amount from the employees, therefore, following the decision of Ultratech Cement (supra), I do not find any merits in the appeals of the revenue. Therefore, impugned orders are upheld. Revenue’s appeals are rejected.

IN THE CUSTOMS, EXCISE AND SERVICE TAX APPELLATE TRIBUNAL
WEST ZONAL BENCH, MUMBAI

Appeal No. ST/334 & 335/2009

Arising out Order-in-Appeal No.SR/215 & 216/NGP/2009 Dated: 24.9.2009

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