Case Law Details
Case Name : CCE Vs. Ultratech Cement Ltd. (Bombay High Court)
Related Assessment Year :
Courts :
All High Courts Bombay High Court
Court: Bombay High Court
Citation: CCE, Nagpur Vs. Ultra tech Cement Ltd. (assessee) [AIT-2010-487-HC]
Brief :Bombay High Court held in above case that the assessee is entitled to avail Cenvat credit on outdoor ‘catering services’ provided in the factory for employees. Ratio of Maruti Suzuki judgment been applied in the case.
Facts in brief:- The assessee, a manufacturer of cement, availed and utilized Cenvat credit of service tax paid on outdoor catering, towards payment o f excise duty on clearance of manufactured cement.
Question before the Hon’ble Bombay High Court- Whether the asses...
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