2013 (3) TMI 19

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..... e. Revenue is of the view that real estate agent is not integral or directly connected with the activity of output service, therefore the input service credit of the same does not qualify under Rule 2(l) of the CENVAT Credit Rules, 2004. - held that:- As the issue has been decided by the Hon'ble High Court of Bombay in Ultra Tech Cement (2010 (10) TMI 13 - BOMBAY HIGH COURT), appellants are entitl .....

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..... VAT Credit Rules, 2004. Therefore, impugned orders are passed. 3. Heard both sides. 4. Considering the fact that the Hon'ble High Court of Bombay in the case of Ultra Tech Cement 2010 (260) ELT 369 wherein the Hon'ble High Court has held that any service availed by the manufacturer/output service provider in the course of activity of business of manufacture or providing output service, the asses .....

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