2013 (11) TMI 258

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..... led in the premises from where output service is provided – Following CCE vs CCL Products [2009 (3) TMI 136 - CESTAT, BANGALORE] - all the services which are availed by the respondent are in respect of manufacturing activity – Following U.G. Sugar & industries Ltd. [2013 (3) TMI 403 - CESTAT NEW DELHI] - the services are cenvatable services – order set aside – Decided in favour of Assessee. - App .....

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..... produced:- Particulars Purpose Amount judgments Telephone Provided to Employees for business purposes 10184/- CCE vs Ultratech Cement Ltd. 2010 (20) STR 589(Bom) CCE vs Excel Crop Care Pvt. Ltd. 2008 (12)STR 436 (Guj) CCE vs Lupin Ltd. 2012 (285) ELT 221 CCE vs J K Cement Works 2012 (277) ELT 194 J.K. Sugar Ltd. vs .....

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..... d. 2010(19)STR 417 CCE vs Raipur Rotocast Ltd. 2010(18) STR 466 CCE vs CCL Products India Ltd. 2009(16) STR 305 CCE vs DCW Ltd. 2011 (22) STR 214 CCE vs Topworth Steels Private Ltd. 2012 (26) STR 420 5. Inasmuch as the issue are covered by the above referred decision, I set aside the impugned order and allow the consequential relief to the appellant. (Pronounce in the open Cour .....

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