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TMI Blog2014 (1) TMI 664X X X X Extracts X X X X X X X X Extracts X X X X ..... input services. However, as regards, catering services, we find that the Hon’ble Bombay High Court in the case of Ultratech [2010 (10) TMI 13 - BOMBAY HIGH COURT], has observed that catering services would be eligible for Cenvat input services only if the assessee is not charging the employees. The learned Advocate has not been able to show any evidence to the above effect and submits that the de ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Real estate agent 7. Repair and Maintenance 2. We find that the law in respect of the above services stand declared by the Tribunal as also by other judicial forums laying down that all services utilized in relation to business are admissible input services. A wider view is required to be adopted while interpreting the definition of input services. We find that custom clearing agent serv ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ices. As such, we hold that the appellant is entitled to avail credit on the said services. 4. Similarly in the case of Sr. No. 3, we note that the law stand declared by the Tribunal in various decisions. Reference is made to Karnataka High Court s decision in the case of CCE v. Stanzen Toyotetsu India Pvt. Ltd. - 2011 (23) S.T.R. 444. 5. Similarly Catering Service, law stand declared in the f ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... by him. We accordingly allow the Cenvat credit in all the services except a part of the demand falling within limitation period on catering services. 7. Inasmuch as issue involved is the interpretation of law, we deem it fit to set aside the entire penalty on the appellant although a part of the demand is not being contested by the appellants. 8. Both the appeals are disposed of in the above ..... X X X X Extracts X X X X X X X X Extracts X X X X
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