9911796707
TMI Blog2015 (2) TMI 1166X X X X Extracts X X X X X X X X Extracts X X X X ..... ivity of the respondent - Held that:- no person shall answer in affirmative as the factory is directly related to the manufacturing activity of the assessee. This fact has been ignored by the Revenue while proposing to file this appeal before this Tribunal. On going through the Review order, it is found that they have not given any credence to the decision of Hon’ble High Court of Bombay in the ca ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... deny Cenvat credit on these service tax paid for the rent of factory on the premise that same do not have nexus with the manufacturing activity of the respondent. Consequently proceedings were initiated. The matter was adjudicated. Proposal to deny Cenvat credit was upheld by the adjudicating authority. Consequently demand of duty along with interest has been confirmed. Penalty equivalent to duty ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ppeal. None appeared on behalf of the respondent. But appeal is taken up for final disposal. 3. I have gone through the case law cited by the learned AR. All the case laws, except Manikgarh Cement are prior to the decision of High Court of Bombay in the case of Ultratech Cement [2010 (20) S.T.R. 577 (Bom.)] wherein the Hon'ble High Court has specifically held that any service availed by manu ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... acturing activity of the assessee. This fact has been ignored by the Revenue while proposing to file this appeal before this Tribunal. On going through the Review order, I also find that they have not given any credence to the decision of Hon'ble High Court of Bombay in the case of Ultratech Cement (supra). 5. In these circumstances, I hold that impugned order does not have any infirmity. Sa ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
