2014 (9) TMI 27

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..... ase the CENVAT Credit have been availed by the respondent for their activity of coal washing. Therefore, as per the decision of the Hon'ble High Court of Bombay in the case of Ultratech Cement Ltd.[2010 (10) TMI 13 - BOMBAY HIGH COURT], reported in wherein the Hon'ble High Court has held that any provider of output service is entitled for input service credit on the services availed by them in the .....

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..... Construction (b) Photocopies (c) Fees for valuation of construction (d) Fees for rating for bank loan (e) Excavation of pond (f) Insurance Policy for employees (g) JCB Piston repairing (h) Security charges on railway siding (i) Credit on Transportation of coal from plant to railway siding The Commissioner (Appeals) has allowed the appeal o .....

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..... he case law relied on by the learned A.R., the services have been provided in a residential colony which was not having any nexus with the business activity of the assessee but in this case the CENVAT Credit have been availed by the respondent for their activity of coal washing. Therefore, as per the decision of the Hon'ble High Court of Bombay in the case of Ultratech Cement Ltd., reported in .....

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