TMI Blog2017 (5) TMI 549X X X X Extracts X X X X X X X X Extracts X X X X ..... Nagpur Vs Ultratech Cement Ltd. [2010 (10) TMI 13 - BOMBAY HIGH COURT] wherein it has been held that the appellant is provide Outdoor Catering Services to its workers therefore, they are entitle for input credit service. With regard to the Garden Maintenance Services, the Hon’ble Karnataka High Court in the case of C.C.E. Bangalore-II Vs. Millipore India Pvt. Ltd. [2011 (4) TMI 1122 - KARNATAK ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... not attributable to the appellant. 3. The larger bench of the Tribunal in the case of M/s Haldiram India Pvt. Ltd. Vs. CCE, Delhi reported in (2014-TIOL-1965-CESTAT-Del-LB) has held that when the delay in disposing of appeals are not attributable to the appellants, extension of stay can be granted. 4. By adopting the said order, I allow the miscellaneous application for extension of s ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... lipore India Pvt. Ltd. - 2012 (26) STR 514 (Kar.) , held that the appellant is entitled to avail Cenvat Credit on Garden Maintenance Service. 9. I find that issue has already been decided by the Hon ble High Courts, therefore, I hold that the appellant is entitle for avail the Cenvat Credit on Outdoor Catering Services as well as on Garden Maintenance Services. 10. With these terms, the ..... X X X X Extracts X X X X X X X X Extracts X X X X
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