9911796707
TMI Blog2016 (12) TMI 1161X X X X Extracts X X X X X X X X Extracts X X X X ..... the appellant’s manufacturing activity - Held that: - In the case of Commissioner of Central Excise, Nagpur v. Ultratech Cement Ltd. [2010 (10) TMI 13 - BOMBAY HIGH COURT] held that credit with respect to ‘Outdoor Catering Services’ is admissible - Hon’ble Karnataka High Court in the case of CCE & ST, LTU, Bangalore v. Micro Labs Ltd. [2011 (6) TMI 115 - KARNATAKA HIGH COURT] also held that such ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he period of demand is from January, 2008 to December, 2008 and total credit denied by the first appellate authority is ₹ 1,00,034/-(Rupees One Lakh and Thirty Four only). That out of total credit denied ₹ 90,015/-/-(Rupees Ninety Thousand and Fifteen only) credit pertains to 'Outdoor Catering Services' and ₹ 10,019/-(Rupees Ten Thousand and Nineteen only) Cenvat Credit pertains ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... stems (P) Ltd. [2016 (41) STR 168 (Mad.)] (3) CCE, Bangalore v. Stanzen Toyotetsu India (P) Ltd. [2011 (23) STR 444 (Kar.)] (4) CCE v. GTC Industries - [2008 (12) STR 468(Tri.-LB)] (5) Hindustan Coca Cola Beverages Pvt.Ltd. v. CCE & ST [2015 (38) STR 855 (T)] (6) Hindustan Coca-Cola Beverages Pvt.Ltd. v. CCE, Hyderabad [2010 (18) STR 57(T)] (7) Sun Pharmaceutical Industries v. CCE, Vapi [Orde ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... th respect to the same issues. 4. Heard both sides and perused the case records. 5. In the case of Commissioner of Central Excise, Nagpur v. Ultratech Cement Ltd. (supra) Bombay High Court held that credit with respect to 'Outdoor Catering Services' is admissible. It is observed from the case laws relied upon by the appellant that 'Group Insurance Services' has been held to be admissible as Cenv ..... X X X X Extracts X X X X X X X X Extracts X X X X
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