2013 (8) TMI 647

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..... hority and the Appellate Tribunal - Justified to condone the delay – Decided in favor of Assessee. Stay Application – Waiver of Pre-deposit - Cenvat Credit on Outdoor Catering Service - Outdoor Catering Service used in canteen for employees – Relying upon the decision of the Hon'ble Bombay High Court in the case of Commissioner of Central Excise, Nagpur Vs Ultratech Cement Ltd. reported in 201 .....

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..... ause notice. 3. The learned authorised representative strongly opposes the application for condonation of delay. 4. After hearing both sides and on perusal of records, we find that the Senior Manager Mr. Ramakrishnan of the appellant-company had followed up the proceedings before the lower authority and he was sick from 02.02.2012 to 01.03.2012 and appeal was filed on 07.03.2012. It is noted t .....

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..... horised representative drew the attention of the Bench on the impugned order, wherein it has been observed that the Hon'ble High Court in the case of Ultratech Cement (supra) had not considered the interpretation of definition of "input service" under Rule 2 of the CENVAT Credit Rules, 2004 is beyond the scope of the rule making power under Section 37(2) of the Central Excise Act, 1944. We find, p .....

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