2014 (7) TMI 243

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..... T] wherein the Hon'ble High Court has held that any service availed by a manufacturer of excisable goods in the course of their business activity is entitled for input service credit. In these circumstances, issue is no more res integra. Accordingly, no infirmity in the impugned order. - Decided against Revenue. - Appeal No.ST/710/10-Mum - - - Dated:- 6-3-2014 - Ashok Jindal, J. For the Ap .....

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..... le 2(l) of CENVAT Credit Rules, 2004. 2. In the light of the decision of Ultra Tech Cement Ltd. 2010 (260) ELT 369 (Bom) wherein the Hon'ble High Court has held that any service availed by a manufacturer of excisable goods in the course of their business activity is entitled for input service credit. In these circumstances, I hold that issue is no more res integra. Accordingly, I do not fin .....

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