FA 1240/09 1 FARAD CONTINUATION SHEET NO. IN THE HIGH COURT OF JUDICATURE AT BOMBAY APPELLATE SIDE, BENCH AT AURANGABAD FIRST APPEAL NO.1240/2009 _______________________________________________________ Office Notes, Office | Memoranda of Coram, | Court's or Judge's orders appearances, Court's | orders or directions | and Registrar's orders | Smt.Kalpalata Patil Bharaswadkar, Advocate for appellant. Shri S.M. Godsay, Advocate for respondent. CORAM: D.B. BHOSALE & R.M. BORDE, JJ. Date: 25.01.2011 Heard learned counsel for the parties. Admit. Appeal taken up for hearing forthwith by consent of learned counsel for the parties. This appeal raises the following question of law: "Whether the Hon'ble CESTAT was correct in holding that the respondent is entitled to avail the CENVAT Credit on outdoor 'catering services' provided in the factory for FA 1240/09 2 employees of the factory as a input service credit despite the fact that outdoor catering service does not fall under the ambit of the definition of "Input Service" specified under Rule 2(l) of Cenvat Credit Rules, 2004, as the catering/canteen services are neither used in or in relation to the manufacture or clearance of final product nor can it be said, to be an activity relating to business." Learned counsel on both the sides state that the questions raised in this appeal are covered by the judgment of this Court in the case of Commissioner of Central Excise, Nagpur V/s Ultratech Cement Ltd. in Central Excise Appeal No.7/2010 decided on 25.10.2010. In the light of the aforesaid decision, the present appeal is allowed. The impugned order passed by CESTAT dated 7.11.2008 is quashed and set aside and the matter is restored to the file of CESTAT, which will decide the question raised in this appeal in accordance with the decision of this Court in the case of Ultratech Cement Ltd. FA 1240/09 3 (supra). The appeal is disposed of accordingly with no order as to costs. (R.M. Borde, J.) (D.B. Bhosale, J.) Dt/- 25.01.2011 ndk/c251112