2012 (6) TMI 748

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... taken cenvat credit of service tax of Rs. 3,75,008/- on regarding services during the period from August 2005 to August 2009. Proceedings were initiated taking a view that such credit is not admissible which resulted in confirmation of demand with interest and penalty. The order in original confirming the above demands has been set-aside by the Commissioner (Appeals) in the impugned order and Reve .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... co-friendly manner is also relevant. Therefore, the Hon'ble High Court took the view that these services are activities relating to business of manufacturer of excisable goods and held that the assessee is entitled to take credit of service tax paid on such services. 3. The decision of the Hon'ble High Court Karnataka covers the issue before me squarely. Accordingly, the appeal filed by Revenue i .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X