1 FARAD CONTINUATION SHEET No. IN THE HIGH COURT OF JUDICATURE AT BOMBAY APPELLATE SIDE, BENCH AT AURANGABAD FIRST APPEAL NO. 434 OF 2010 Office Notes, Office Memoranda of Coram, appearances, Court's orders or directions and the Registrar's orders. Court's or Judge's orders Coram: Smt. Nishita Mhatre, & Shri M. T. Joshi, JJ. Date : 28th June, 2011 Smt. Kalpalata Patil Bharaswadkar Advocate for appellants. Mr. P.K. Lakhotia, Advocate instructed by the KDL Associate for the Respondent. -- 1. Appeal admitted. 2. By consent of the parties, appeal is heard finally forthwith. 3. The substantial question of law raised in the present appeal is "Whether the outdoor catering services provided to the workmen by the respondent would amount to an input 2 service in the manufacture, or in relation to the manufacture of the final product of the respondent ?". 4. The learned Counsel appearing for the parties agree that the issue as to whether outdoor catering services are to be considered as input services, has been decided by the Division Bench of this Court at Nagpur, in the case of Commissioner of Central Excise vs. Ultratech Cement Ltd. reported in 2010 (10) S.T.R. 577 (Bom.). 5. The impugned order is set aside, in view of the decision in Ultratech (supra). The issue still remains as to whether the service tax was to be borne by the workmen or the respondent and, therefore, we deem it proper, and accordingly we remand the matter to the Customs, Excise and Service Tax Appellate Tribunal (CESTAT). 3 6. The CESTAT will decide the issue in the light of the observations made by the Division Bench of this Court in Ultratech Cement Ltd. (supra). 7. The appeal stands disposed of, accordingly. (M.T. JOSHI, J.) (NISHITA MHATRE, J.) pnd/fa434.10