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2010 (11) TMI 224 - AT - Service TaxCenvat credit - Input services - Outdoor catering services - Denied the Cenvat credit on outdoor catering services on the ground that the appellants have not demonstrated that the outdoor catering expenses formed part of the assessable value of the final product - The contention of the appellant is that outdoor catering services is a mandatory service provided in terms of the Section 46 of the Factory Act, 1948 - They contended that outdoor catering services have nexus with the manufacturing of the final product - In support of their contention they have placed reliance on Hon’ble Bombay High Court’s decision in the case of CCE, Nagpur v. Ultratech Cement Ltd. (2010 -TMI - 78203 - BOMBAY HIGH COURT) Held that: the appellants are required to show that the outdoor services are forming part of the cost of production - The appellant have produced a certificate issued by the Cost Accountant, which was at no stage produced before the lower authorities, the same is required to be examined - Therefore, the case is remanded to the lower adjudicating authority for limited purpose of examining whether the outdoor catering services are forming part of the cost of production - Reasonable opportunity of personal hearing may be granted
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