2014 (9) TMI 681

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..... nder these circumstances, it is immaterial whether the rented premises is within the factory or outside but the same should be availed in the course of manufacture of final product. In this case, it is not disputed that the rented premises is not used for storage of manufactured goods by the appellant. Therefore, following the decision of Ultratech Cement Ltd. (2010 (10) TMI 13 - BOMBAY HIGH COURT .....

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..... fact that the issue involved is in a narrow compass and covered by the Hon'ble High Court of Bombay in CCE v. Ultratech Cement Ltd. [2010] 29 STT 244 (Bom.) therefore, after waiving the requirement of pre-deposit, I take up the appeal itself for final disposal. 3. In the case of Ultratech Cement Ltd. (supra) the Hon'ble High Court has held that any service availed by the assessee who i .....

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