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TMI Blog2016 (2) TMI 557X X X X Extracts X X X X X X X X Extracts X X X X ..... llant is entitled to CENVAT Credit on the services of travel agent which was used by the appellant for travelling technicians and accountant for visiting the job workers as per Rule 2(l) of CENVAT Credit Rules, 2004. - Decided in favour of assessee - Appeal No. E/221/11-Mum - ORDER NO.A/85337/16/SMB - Dated:- 19-1-2016 - SS GARG, MEMBER (JUDICIAL) For the Petitioner : Shri Prasad Paranjape ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... appellant. It has been further alleged that prior to the manufacture of final product from the job worker's premises the appellant sent technical personnel and accounting personnel to the job workers premises for upkeep and maintenance of plant and machinery installed by them and for that appellant pay service tax on the travel agents services availed for travelling to the job worker's pr ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... mbuja Cements and other authorities cited. On remand from the Tribunal, the Adjudicating Authority passed fresh order vide order dated 17.05.2010 confirming the demand of ₹ 59,160/- along with interest and penalty and on further appeal before the Commissioner the same was confirmed. Now the appellant has filed the present appeal. 3. The ld. Counsel for the appellant has submitted that the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ue has been covered by the decision of Hon'ble Bombay High Court in the case of Ultra tech Cement Ltd. - 2010 9260) ELT 369 (Bom) wherein the Hon'ble High Court held that any service availed for the business of manufacturing of final product, the assessee is entitled for input service credit, therefore, the issue is no more res integra. 5. Since the issue in the present case is covere ..... X X X X Extracts X X X X X X X X Extracts X X X X
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