TMI Blog2015 (3) TMI 1214X X X X Extracts X X X X X X X X Extracts X X X X ..... in relation to the rendering of output service. Therefore, the appellant was rightly entitled for the Cenvat credit of the service tax paid on catering service. The ratio of CCE, Nagpur Vs. Ultratech Cement Ltd. [2010 (10) TMI 13 - BOMBAY HIGH COURT] decided by the Hon’ble Bombay High Court would apply squarely to the facts of the present case and this Tribunal in a number of cases have followed t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the appellant, M/s.Spice Communication Ltd. (now known as M/s.Idea Cellular Ltd.). He has also ordered for recovery of interest on the credit wrongly taken and has imposed an equivalent amount of penalty under Rule 15 (4) of the Cenvat Credit Rules, 2004 read with Section 78 of the Finance Act, 1994. Hence, the appellant is before me. 2. The learned CA appearing for the appellant submits that t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ring for the Revenue reiterates the findings of the lower authorities. 4. I have considered the submissions made by both the sides. 4.1 The only reason adduced by the adjudicating authority is that in the Ultratech Cement Ltd. case, the Hon ble High Court was concerned with a factory employing more than 250 workers whereas in the present case the appellant is an output service provider. Ther ..... X X X X Extracts X X X X X X X X Extracts X X X X
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