2013 (2) TMI 444

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..... indal: During the course of argument, learned SDR submitted that as in the Show Cause Notice it is the allegation that Respondents are not entitled to take input credit on Tour Operator Service and the same has not been considered by the adjudicating authority and the adjudicating authority held that the Respondents are entitled to take input service credit on rent-a-cab service and therefore the .....

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..... usiness of manufacturing the final product has been settled by the Hon'ble Mumbai High Court in Commissioner of Central Excise, Nagpur Vs. Ultratech Cement Ltd [2010 (20) STR 577 (Bom)], therefore, I do not find any merit in the Appeal. In the absence of mentioning in the grounds of appeal that the adjudicating authority has not considered the admissibility of input service credit on Tour Operator .....

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