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TMI Blog2011 (6) TMI 216X X X X Extracts X X X X X X X X Extracts X X X X ..... st the impugned order wherein the input service credit taken by them on catering services was denied on the ground that the said services are not covered under definition of Rule 2(l) of CENVAT Credit Rules, 2004. 2. Considering the fact that the issue involved is in a narrow compass, as has already been decided by the Hon'ble High Court of Bombay in the case of CCE v. Ultratech Cement Ltd. 2010 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... upplied food (free of cost to the employees) in the case of outdoor catering service. Therefore, the amount recommend from the employee it to be disallowed. 6. After going through the submissions made by both the sides and perusal of the records, I find that the allegation against the appellant in the show-cause notice is that the appellant is entitled to take input service credit on outdoor cate ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t Ltd. (supra) will be available only if the assessee has supplied food free of cost to the workers is not tenable as show-cause notice did not allege that the goods was supplied to their workers at subsidized price or that the entire cost of the goods was recovered from the workers". Therefore the argument advanced by the learned DR is turned down. Appeal is allowed by setting aside the impugned ..... X X X X Extracts X X X X X X X X Extracts X X X X
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