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<h1>Supreme Court grants leave in Central Excise Appeal case, connects with related matter</h1> <h3>Commissioner Versus Ultratech Cement Ltd.</h3> The Supreme Court of India granted leave in a petition filed by the Commissioner of Central Excise, Nagpur against a judgment of the Bombay High Court in ... Cenvat Credit - Input Services - 2(l) of CCR - catering services - Supreme Court after condoning the delay granted leave to the Revenue in the appeal filed against the order of High Court [2010 (10) TMI 13 - BOMBAY HIGH COURT] wherein the High Court held that once the service tax is borne by the ultimate consumer of the service, namely the worker, the manufacturer cannot take credit of that part of the service tax which is borne by the consumer. - Proportionate credit to the extent embedded in the cost of food recovered from the employee/worker not allowed. The Supreme Court of India granted leave in a petition filed by the Commissioner of Central Excise, Nagpur against a judgment of the Bombay High Court in Central Excise Appeal No. 7 of 2010. The Supreme Court passed an order condoning delay and granting leave, connecting the case with C.A. No. 6032 of 2012.