2014 (1) TMI 664

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....e, for the Appellant. Shri M.S. Negi, DR, for the Respondent. ORDER After hearing both the sides, we find that Cenvat credit availed on various services stand denied to the appellants as indicated below :- 1.     Clearing House Agent 2.     Erection & Commissioning 3.     Inward Freight 4.     Cour....

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.... same. 3. In the case of real estate agency services, the learned Advocate submits that same were availed for financing and marketing office of the appellant company which service stands obtained in relation to business and hence is eligible input service. In view of the Hon'ble Bombay High Court decision in the case of Ultratech reported in CCE v. Utratech Cement - 2010 (20) S.T.R. 577 (B....

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....8. 6. In view of the above, we find that all the services stand considered by various decisions and stand held as eligible input services. However, as regards, catering services, we find that the Hon'ble Bombay High Court in the case of Ultratech, has observed that catering services would be eligible for Cenvat input services only if the assessee is not charging the employees. The learned ....