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2017 (8) TMI 1467 - HC - Central ExciseCENVAT Credit - input service - Manpower Recruitment or Supply Agency - Held that:- Though several grounds have been raised in the instant Civil Miscellaneous Appeal and reliance made on Maruti Suzuki Ltd., v. CCE, Delhi [2009 (8) TMI 14 - SUPREME COURT], Bombay High Court in the case of CCE, Nagpur vs. Ultratech Cement Ltd [2010 (10) TMI 13 - BOMBAY HIGH COURT] had discussed Maruti Suzuki's case thoroughly and distinguished the said decision. It has also held that for a service, to qualify as ‘Input Service’, the said service should be integrally connected with the business of the manufacture of final product. Though it is stated that Ultratech's case is under appeal before the Hon'ble Supreme Court, there are no averments, as to whether, the decision of the Bombay High Court has been stayed or set aside. It is settled law that mere filing of an appeal does not amount to stay. Till a final decision is taken on the said appeal, and when there is no stay against the same, the decision rendered in Ultratech's case is valid. The cenvat credit availed by the assessee on catering services is admissible and therefore, no interference is called for - appeal dismissed - decided against Revenue.
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