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2013 (8) TMI 647 - AT - Central ExciseCondonation of Delay Application – Held that:- the Senior Manager had followed up the proceedings before the lower authority and he was sick from 02.02.2012 to 01.03.2012 and appeal was filed on 07.03.2012 – The Senior Manager signed the documents before the lower authority and the Appellate Tribunal - Justified to condone the delay – Decided in favor of Assessee. Stay Application – Waiver of Pre-deposit - Cenvat Credit on Outdoor Catering Service - Outdoor Catering Service used in canteen for employees – Relying upon the decision of the Hon'ble Bombay High Court in the case of Commissioner of Central Excise, Nagpur Vs Ultratech Cement Ltd. reported in 2010 (10) TMI 13 - BOMBAY HIGH COURT, credit of service tax paid on Outdoor Catering Service allowed as eligible for CENVAT credit – Demand waived – Stay allowed – Decided in favor of Assessee.
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