2013 (8) TMI 647

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....: Pradip Kumar Das The applicant filed his application for condonation of delay of 18 days in filing the above appeal. 2. After hearing both sides, we find that the delay in filing the appeal was due to the sickness of the Senior Manager of the appellant-company. The learned counsel for the appellant submits that the Senior Manager has been entrusted to follow-up the proceedings and has also....

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....of CENVAT credit of Rs.19,36,824/- on the input service, namely, Outdoor Catering Service. The learned counsel places the decision of the Hon'ble Bombay High Court in the case of Commissioner of Central Excise, Nagpur Vs Ultratech Cement Ltd. reported in 2010 (20) S.T.R. 577 (Bom.), wherein it has been held that the credit of service tax paid on Outdoor Catering Service would be eligible for CENVA....