1 cexa112-10 agk IN THE HIGH COURT OF JUDICATURE AT BOMBAY ORDINARY ORIGINAL CIVIL JURISDICTION CENTRAL EXCISE APPEAL NO.112 OF 2010 The Commissioner of Central Excise & Customs ..Appellant. Versus Ace Glass Containers Limited ..Respondent. Mr.Jitendra B. Mishra for the appellant. Mr.Prakash Shah i/by PDS Legal for the respondent. CORAM : J.P. Devadhar & R.M. Savant, JJ. DATE : 24th November, 2010. P.C. : 1. The dispute in this appeal is, whether the respondent – assessee is entitled to take credit of service tax reimbursed by the assessee to the outdoor caterer, whose services were engaged by the assessee. 2. Counsel on both sides agree that the very same issue has been considered by this Court in the case of Commissioner of Central Excise V/s. Ultratech Cement Limited (Appeal No.7 of 2001) decided on 25th October 2010. 2 cexa112-10 3. In the light of the aforesaid decision of this Court, the decision of the CESTAT dated 17th December 2009 is quashed and set aside and the matter is remanded back to the CESTAT for deciding the issue involved in this appeal in accordance with the decision of this Court in the case of Ultratech Cement (supra). 4. The appeal is accordingly disposed of with no order as to costs. (R.M. Savant, J.) (J.P. Devadhar, J.)