1 CEXA NO.21/10. lgc IN THE HIGH COURT OF JUDICATURE AT BOMBAY ORDINARY ORIGINAL CIVIL JURISDICTION CENTRAL EXCISE APPEAL NO.21 OF 2010 The Commissioner of Central Excise, Mumbai-V : Appellant. Versus M/s.Golden Tobacco Ltd. : Respondent. Mr. A S Rao with Mr. R B Pardeshi for the Appellant. Mr.Bharat Raichandani a/w Mr.J Sanghvi for the Respondent. CORAM : J P DEVADHAR AND R M SAVANT, JJ. DATED : 25th NOVEMBER 2010 P.C. Heard. 2 This Appeal was admitted on 23rd March 2010 on the following substantial question of law :- “In the facts and circumstances of the case, whether service tax paid on canteen services is input service in manufacture of final product ?” 3 The learned counsel on both sides state that the questions raised in this Appeal are covered by the judgment of this Court in the case of The Commissioner of Central Excise, Nagpur v/s. Ultratech Cement Ltd. in Central Excise Appeal No.7 of 2010 decided on 25th October 2010. 4 In the light of the aforesaid decision, the present Appeal is allowed, the impugned order passed by the CESTAT dated 6th November 2008 is quashed and set 2 CEXA NO.21/10. aside and the matter is restored to the file of CESTAT who will decide the questions raised in this Appeal in accordance with the decision of this Court in the case of Ultratech Cement Ltd. (Supra). 5 The Appeal is disposed of accordingly with no order as to costs. [R.M.SAVANT, J] [J P DEVADHAR, J]