TMI Blog2016 (9) TMI 490X X X X Extracts X X X X X X X X Extracts X X X X ..... and medical accidental insurance of employees which is directly related to manufacturing activity, rent a cab service has been used for procurement of inputs/sale promotion/banking and other financial accounting purposes which are directly related to their manufacturing activity, also the Civil Electrical & Repair service, has been availed for renovation to factory premises prior to 01.04.2011, Therefore, all these services are entitled to take cenvat credit. With regard to the outdoor Catering service for the period prior to 01.04.2011, the respondent is entitled to take cenvat credit in the light of the decision in the case of Ultratech Cement Ltd. [2010 (10) TMI 13 - BOMBAY HIGH COURT]. Further, post 01.04.2011, the respondent is no ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ition of inputs service has been modified and as per the said amended definition, the respondent is not entitled to take cenvat credit on outdoor catering service after 01.04.2011. 3. On the other hand, the Ld. Counsel Appearing on behalf of the respondent submits that they have taken cenvat credit on outdoor catering service prior to 01.04.2011 and no input service credit have been taken on outdoor catering service after 01.04.2011. For remaining services, he submits that courier service has been received by the respondent for dispatch of documents/materials and samples, therefore, the courier service is directly related with manufacturing activity and the respondent is entitled to take cenvat credit. For insurance service, it is submi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... to factory premises prior to 01.04.2011 and they are entitled to take cenvat credit. With regard to the outdoor Catering service for the period prior to 01.04.2011, the respondent is entitled to take cenvat credit in the light of the decision in the case of Ultratech Cement Ltd. 2010(20) SSTR 577 (Bom). Further, post 01.04.2011, the respondent is not entitled to take cenvat credit but it is the contention of the respondent that the amount of ₹ 27,892/- pertains to the period prior to 01.04.2011 has not been coming out of the impugned order. Therefore, for verification of this fact by the adjudicating authority whether the respondent has not taken any cenvat credit on outdoor catering service after 01.04.2011 and holding that the resp ..... X X X X Extracts X X X X X X X X Extracts X X X X
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