2012 (11) TMI 786

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..... ant on the ground that the services are not used in or in relation to their manufacturing activity, therefore the applicant is not covered under Rule 3(1) of the CENVAT Credit Rules, 2004:- SL. No. Name of the input services 1. Real Estate Agency Service 2. Authorised Agency Service 3. Event Management Service 4. Outdoor Caterer Service 5. Rent-a Cab Operator Scheme Service 6. Servic .....

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..... ervice credit. Except the above four services, others are not entitled to take input service credit as has been availed in the course of their business of manufacturing as held by the Hon'ble High Court of Bombay in the case of CCE v. Ultratech Cement Ltd. [2010] 29 STT 244 Therefore the applicants are directed to make a pre-deposit of input service credit availed by them on those four services wi .....

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