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The Commissioner Of Customs & Central ... vs M/S. Ultratech Cements Ltd on 8 October, 2012

5. Regarding the denial of credit of service tax paid on outdoor caterer, it is seen that the Honble Bombay High Court in the case of CCE, Nagpur Vs. Ultratech Cement Ltd.  2010 (260) ELT 369 (Bom.) held that input service credit on outdoor caterer service is eligible subject to the extent of cost of food recovered from the employees/ workers is reversed.
Custom, Excise & Service Tax Tribunal Cites 5 - Cited by 255 - Full Document
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