2018 (1) TMI 1661 - HC - Central Excise

Cenvat Credit - Input Services - 2(l) of CCR - catering services - HELD THAT - The issue has been decided in the case of CCE, NAGPUR VERSUS ULTRATECH CEMENT LTD., 2010 (10) TMI 13 - BOMBAY HIGH COURT where it was held that all services used in relation to the business of manufacturing the final product are covered under the definition of input service' and in the present case, the outdoor catering services being integrally connected with the business of the manufacture of cement, credit of service tax paid out on catering services has been rightly allowed by the Tribunal. The questions proposed in the present appeal cannot be treated as substantial questions of law - Appeal dismissed.

Summary

The High Court of Bombay dismissed an appeal challenging an order by the Customs, Excise and Service Tax Appellate Tribunal. The court cited two previous judgments and concluded that the proposed questions in the appeal were not substantial questions of law. The appeal was disposed of based on the two previous judgments.