2015 (10) TMI 2529

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..... es availed by the appellant are relating to sales promotion activities which fall under the definition of input service contained in Rule 2(l) of the Cenvat Credit Rules. It is found that this Bench of the Tribunal in the case of Ultratech Cement Ltd. vs CCE Jaipur-I [2015 (11) TMI 607 - CESTAT NEW DELHI], in an identical set of facts has allowed the cenvat benefit on the disputed services. Theref .....

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..... the manufacture of the final product. The cenvat credit disallowed in the adjudication order was upheld by the Ld. Commissiorier (Appeals) in the impugned order dated 12.09.2013. Hence this present appeal before this Tribunal. 2. I have heard both the sides and perused the records. 3. I find that the disputed services on which the cenvat credit has been taken by the appellant are relating .....

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