TMI Blog2015 (2) TMI 829X X X X Extracts X X X X X X X X Extracts X X X X ..... CENVAT credit as per the judgement of Ultratech Cement (2010 (10) TMI 13 - BOMBAY HIGH COURT). In these circumstances, I hold that the appellant is entitled to take CENVAT credit on the above services. In this term, the impugned order is set aside and the appeal is allowed with consequential relief, if any. - Decided in favour of assessee. - Appeal No. E/86959/14-Mum - - - Dated:- 27-11-2014 - ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nue issued show-cause notice to the appellant to deny CENVAT credit on the service as they do not qualify as input service as per Rule 2(l) of CENVAT Credit Rules, 2004 to the tune of ₹ 26,21,939/-. Both the lower authorities confirmed the proposal of denial of CENVAT credit. Aggrieved by the said order the appellant is before me. 3. The learned Counsel for the appellant explains that the ..... X X X X Extracts X X X X X X X X Extracts X X X X
|