TMI Blog2011 (10) TMI 501X X X X Extracts X X X X X X X X Extracts X X X X ..... presentative, Shri Kalyanasundaram, Consultant, M Karthikeyan, Adv., Ms. Uma Maheshwari, Adv., M Kannan, Adv., Smt. Sridevi, Adv., K S Venkatagiri, Adv. and V. Balasubramaniam, Adv. For Respondents: Shri V V Hariharan, JCDR, Shri T H Rao, SDR, Shri A B Niranjan Babu, SDR, Shri Pramod Kumar, SDR Per: Chittaranjan Satapathy: Heard both sides in respect of these 20 appeals. 14 of these appeals have been filed by 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 t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t provide any other basis and hence the tests laid down in Maruti Suzuki (supra) cannot be overlooked. Consequently, it was held that input services must be integrally connected with the manufacture of the final products, the input services must have nexus with the process of manufacture and one of the relevant test would be whether the final product can emerge without the use of the input service in question. Applying these tests, 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 st ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... that the Department has filed appeal against the order of the Hon'ble Bombay High Court in the case of Ultratech Cement (supra) but no stay has been obtained by the Department against the same. 4. Though the order of the Hon'ble Bombay High Court in the case of Ultratech Cement (supra) has not taken note of the provisions of Section 37(2) of the Central Excise Act, 1944 limiting the rule making power to grant of credit in 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 th ..... X X X X Extracts X X X X X X X X Extracts X X X X
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