2014 (6) TMI 55

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... e premise that these services do not qualify as input service as per the Rule 2 (l) of CCR, 2004 - Held that:- any service availed by the manufacturer of excisable goods in the course of their business activity of manufacturing, they are entitled to take input service credit. In these circumstances, I hold that the appellants are entitled to take CENVAT credit on the above services. Accordingly th .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... 2. After hearing both the sides, I find that the appeal itself can be disposed of at this stage. Therefore, after granting waiver of the requirement of pre-deposit, I take up the appeal for final disposal. 3. The issue is no more res integra in the light of the judgement of the Hon'ble High Court of Bombay in the case of Ultra Tech Cement Ltd. reported in 2010 (260) E.L.T. 369 (Bom.) where .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X