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TMI Blog2011 (10) TMI 501X X X X Extracts X X X X X X X X Extracts X X X X ..... y the Department and 6 by the assessee-appellants. The Common issue involved in all these case is whether the assessee-appellants/respondents are eligible to take credit of service tax paid on various services for the purpose of paying duty in respect of various goods manufactured by them. The various services involved in these cases are outdoor catering services, gardening services, landscape maintenance services, insurance services for vehicle, insurance services for medi claim, employees insurance services, rent-a-cab services, security services for withdrawal of cash from bank, manpower recruitment services for agricultural work, manpower services for preparation of food in the canteen, pest control services etc. There are a number of o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... sts, it was held that outdoor catering services cannot be considered to be an input service particularly when the food items supplied by the outdoor caterer cannot be held to be an input for the final goods. This order of the Tribunal has been challenged in the Hon'ble jurisdictional High Court of Madras. It is stated at the bar that in some of the cases, the Hon'ble High Court has granted stay subject to payment of the impugned credit amounts and in some of the cases unconditional stay has been granted. It was also stated that though the petitions were heard for sometime by the Hon'ble Madras High Court, the cases have not yet been decided on account of change in the Bench constitution. 3. Meanwhile, the Nagpur Bench of the Ho ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... respect of tax paid on services used in or in relation to the manufacture of final excisable goods, in the absence of a stay order obtained against the same and in the absence of any contrary decisions either by the Hon'ble jurisdictional High Court of Madras or the Hon'ble Supreme Court, the order of the Hon'ble Bombay High Court extending the credit of tax paid, on all services used in relation to the business of manufacturing the final product is required to be followed. However, since this order of the Hon'ble Bombay High Court was not before the authorities below when they decided the present cases, I set aside the impugned orders in respect of all these appeals and remand the matter to the respective original authoriti ..... X X X X Extracts X X X X X X X X Extracts X X X X
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