2014 (1) TMI 959

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... excisable products – Held that:- the question as to whether an integral connection between the business of manufacture and clearance of excisable goods and each of the services claimed to be input services needs elaborate consideration, which can be had only at the final hearing stage - the entire demand is within the normal period of limitation – Thus, the appellant directed to deposit 10% of th .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... and the submissions made before us, it appears that the case of the department is that the assessee had not established an integral connection between their business of manufacture and clearance of excisable goods and any of the aforesaid services which were claimed to be input services. There are 39 services on which CENVAT credit was taken by the assessee for the aforesaid period being the norma .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... o claimed support from certain High Court judgments such as CCE Vs. Ultratech Cement Ltd. [2010 (20) S.T.R. 577 (Bom.)]. The learned counsel has also categorized the services and cited several decisions in respect of each category. Overall, the learned counsel has cited 33 judgments which have been produced before us today in one compilation. A copy of this compilation has been given to the learne .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X