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TMI Blog2013 (6) TMI 440X X X X Extracts X X X X X X X X Extracts X X X X ..... : M.V. Ravindran: This appeal is directed against Order-in-Appeal No.BC/225/SRT-II/2011, dt.30.08.2011, and a cross-objection has been filed by the respondent, which is in support of the first appellate authority. 2. The brief facts of the case are that during the course of audit, it was noticed that the respondent had taken CENVAT Credit of Service Tax to the tune of Rs.9,22,034/- for the perio ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Ltd 2008 (230) ELT 569 (Tri-Ahmd), Rawmin Mining & Industries Ltd 2009 (13) STR 269 (Tri-Ahmd), Colour Synth Industries Ltd. 2009 (14) STR 309 (Tri-Ahmd), set aside the impugned order and allowed the CENVAT Credit to the respondent herein. 4. Heard both sides and perused the records. 5. Revenues appeal in this case is only on the ground that after the amendment to definition of input services, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d). While arriving at such a conclusion in the case of Meghachem Industries (supra), this Bench followed the judgment of Hon'ble High Court of Mumbai in the case of Ultratech Cement Ltd 2010 (20) STR 577 (Bom.). 7. I find that the first appellate authority was correct in following various judicial pronouncements which are in favour of the assessee in this case in hand. 8. Accordingly, I hold tha ..... X X X X Extracts X X X X X X X X Extracts X X X X
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