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TMI Blog2015 (10) TMI 2219X X X X Extracts X X X X X X X X Extracts X X X X ..... by the assessee, but the phrase ‘activities relating to business’ as contained in the definition clause of input service has not been discussed therein, while arriving at the conclusion that the appellant is not entitled to cenvat credit on the construction services. The Hon’ble Bombay High Court in the case of CCE vs Ultratech Cement Ltd., reported in [2010 (10) TMI 13 - BOMBAY HIGH COURT], upon ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... pellant, and therefore, service tax paid for accomplishing the purpose of business, will merit consideration as ‘input service’ for the purpose of Cenvat benefit. - Impugned order is set aside - Decision in the case of assessee's own previous case followed [2015 (9) TMI 1223 - CESTAT NEW DELHI] - Decided in favour of assessee. - Excise Appeal No. E/119/2012-E[SM] - Final Order No. 52205 /2015 - D ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nal order No. A-51868-51969/2015-SM(Br.) dated 17.06.2015 passed by this Tribunal. 3. On the other hand, the Ld. DR Sh. R K Mishra appearing for the respondent reiterated the findings recorded in the impugned order. He relies on the judgment of Honble Bombay High Court in the case of CCE Nagpur vs Manikgarh Cement reported in 2010 (20) STR 456 (Bom.) to justify the stand that services used for ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... , while arriving at the conclusion that the appellant is not entitled to cenvat credit on the construction services. The Hon ble Bombay High Court in the case of CCE vs Ultratech Cement Ltd., reported in 2010 (260) ELT 369 (Bom.), upon analysis of the inclusive part of the definition of input service , have held that the definition of input service is not restricted to services used in or in rela ..... X X X X Extracts X X X X X X X X Extracts X X X X
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