2012 (9) TMI 173

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..... n input service credit availed by them on outdoor catering service was denied on the ground that the same is not covered under the definition of Rule 2(l) of CENVAT Credit Rules, 2004.   2. The adjudication took place and the Commissioner observed that CENVAT Credit Rules, 2004 were notified vide Notification No.23/04-CE (NT) dt. 10.9.2004 which was issued in exercise of the powers conferred .....

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..... y the Hon ble High Court of Bombay in the case of CCE Nagpur Vs Ultratech Cement Ltd. 2010 (260) ELT 369 (Bom.). As per the said definition, the appellants are entitled for input services credit on outdoor catering services as the same has been availed by them in the course of their business of manufacture. The observation made by the learned Commissioner that the Rules are to be interpreted as pe .....

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