2010 (12) TMI 981

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..... ment Ltd. [2010 (10) TMI 13 - BOMBAY HIGH COURT] the assessee is entitled to avail input service credit on outdoor catering service as the same are being used by them in their business of manufacturing but it was also held in the decision that if any amount recovered by the assessee from the employees providing subsidized food the assessee is not entitled to avail input service credit on this por .....

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..... the subsidized food. 2. The issue involved in this case has already been settled by the Hon'ble High Court of Bombay in the case of CCE v. Ultratech Cement Ltd. [2010] 29 STT 244 wherein the Hon'ble High Court has held that the assessee is entitled to avail input service credit on outdoor catering service as the same are being used by them in their business of manufacturing but it was also hel .....

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