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2017 (5) TMI 549 - CESTAT CHANDIGARHCENVAT credit - whether the appellant is entitle to avail Cenvat Credit on Different Outdoor Catering Services and Garden Maintenance Services under in terms of Rule 2(l) of the CER, 2004 or not? Held that: - the issue has already been settled by Hon’ble High Court of Bombay in the case of C.C.E. Nagpur Vs Ultratech Cement Ltd. [2010 (10) TMI 13 - BOMBAY HIGH COURT] wherein it has been held that the appellant is provide Outdoor Catering Services to its workers therefore, they are entitle for input credit service. With regard to the Garden Maintenance Services, the Hon’ble Karnataka High Court in the case of C.C.E. Bangalore-II Vs. Millipore India Pvt. Ltd. [2011 (4) TMI 1122 - KARNATAKA HIGH COURT], held that the appellant is entitled to avail Cenvat Credit on Garden Maintenance Service. Credit allowed - appeal allowed - decided in favor of appellant.
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