2018 (4) TMI 903

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....aise any objection for availment of Cenvat credit but is only agitating that the decision of Ultratech Cement Limited reported as - 2010 (20) S.T.R. 577 (Bom.,) has been appealed against before the Hon'ble Apex Court and the decision on the same is still awaited. For the post 01.04.2011, it is the contention of the Ld. AR that outdoor catering service has been excluded from the definition of the input service, therefore, they are not entitled to avail Cenvat Credit. 3. Heard the parties. Considering the fact that for period prior upto 01.04.2011, the decision of the Hon'ble High Court of Bombay in the case of Ultratech Cement Limited (Supra) has not been set aside by any Court. In that circumstances, the said decision is applicable as on d....

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....ance Act ( hereinafter referred as specified services), in so far as they are used for- (a) Construction of a building or a civil structure or a part thereof; or (b) Laying of foundation or making of structures for support of capital goods, except for the provision of one or more of the specified services; or (B) Specified in sub- clauses (d), (o), (zo) and (zzzzj) of clause (105) of Section 105 of the Finance Act, in so far as they relate to a motor vehicle is available as capital goods; or (C) Such as those provided in relation to outdoor catering, beauty treatment, health services, cosmetic and plastic surgery, membership of a club, health and fitness centre, life insurance, health insurance and travel benefits extended to employees ....