TMI Blog2012 (6) TMI 329X X X X Extracts X X X X X X X X Extracts X X X X ..... amount of CENVAT credit that would be granted to them after taking into account the extent to which the cost of Catering service was recovered from their employees/workers. The quantum of CENVAT credit admissible to the respondent should be worked out in terms of the Hon'ble High Court's ruling. appeal is disposed of - E/1333/2010 - 623/2011 - Dated:- 23-9-2011 - P G Chacko, J. For Appella ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... held to be 'input service' defined under Rule 2(l) of the CENVAT Credit Rules 2004 merely by reason of the fact that the cost of service becomes part of the cost of production of excisable goods as per CAS-4 standards. According to the appellant, the service should be shown to have been used in or in relation to the manufacture of the goods. Learned SDR reiterates the grounds of this appeal. 3. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... f the cost of service was recovered by the respondent from the employees. In the case of Ultratech Cement Ltd. (supra), the Hon'ble High Court held, in similar facts and circumstances, that Outdoor Catering service was integrally connected with the business of manufacturing excisable goods and therefore credit of service tax paid on such service would be admissible to the manufacturer. It was furt ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e opportunity of being heard also. 5. In view of the Hon'ble High Court's ruling in Ultratech Cement case, I uphold the view taken by the lower appellate authority on the eligibility of the respondent for CENVAT Credit and direct the original authority to quantify the amount of CENVAT credit that would be granted to them after taking into account the extent to which the cost of Catering service ..... X X X X Extracts X X X X X X X X Extracts X X X X
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