2014 (2) TMI 495

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..... ed to avail the input service credit on the above mentioned services as the same has been availed by the appellant as a manufacturer in the course of their business activity - Decided in favour of assessee. - Appeal No.E/88622/13-Mum - - - Dated:- 25-11-2013 - Ashok Jindal, J For the Appellant : Shri Mehul Jivani, CA For the Respondent : Ms D M Durando, Dy Commissioner (AR) JUDGEMENT .....

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..... er the definition of Rule 2(l) of CENVAT Credit Rules, 2004 therefore, the appellants are not entitled for input service credit. 3. The contention of the appellant is that the above services were availed by them in the course of their business of manufacturing therefore they are entitled to avail input service credit as held by the Hon'ble High Court of Bombay in the case of Ultra Tech Cement Ltd .....

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