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TMI Blog2015 (3) TMI 1214X X X X Extracts X X X X X X X X Extracts X X X X ..... iginal No.17/ST/RN/SCL/M-II/13-14 dated 28/02/2014 passed by Commissioner of Central Excise, Mumbai. Vide the impugned order, the learned lower appellate authority has denied Cenvat credit of service tax paid on outdoor catering service amounting to Rs. 12,92,408/- to the appellant, M/s.Spice Communication Ltd. (now known as M/s.Idea Cellular Ltd.). He has also ordered for recovery of interest on ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ibunal decision in the case of SKF Technologies (I) Pvt. Ltd., Vs. CCE, Bangalore 2014-TIOL-576-CESTAT-BANG in support of his contention. Accordingly, he pleads for setting aside the impugned order and allowing the appeal. 3. The learned Superintendent (AR) appearing for the Revenue reiterates the findings of the lower authorities. 4. I have considered the submissions made by both the side ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... paid on catering service. The ratio of Ultratech Cement Ltd. case decided by the Hon'ble Bombay High Court would apply squarely to the facts of the present case and this Tribunal in a number of cases have followed the same decision and allowed such input service credits. Following the ratio of these decisions in the present case also, I hold that the appellant is eligible for Cenvat credit of serv ..... X X X X Extracts X X X X X X X X Extracts X X X X
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