2017 (1) TMI 1577

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..... (l) of the Cenvat Credit Rules 2004 as held by the Hon’ble Gujarat High Court in the aforesaid M/s Cadila Healthcare Ltd [2013 (1) TMI 304 - GUJARAT HIGH COURT] - appeal allowed - decided in favor of appellant. - Appeal No. : E/12352/2014 - ORDER No. A/10096 / 2017 - Dated:- 5-1-2017 - Dr. D.M. Misra, Hon'ble Member (Judicial) For the Respondent : Shri A Mishra, Authorised Representati .....

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..... . Commissioner (Appeals), who in turn rejected the appeal. Hence, the present Appeal. 4. The Ld Advocate for the appellants submits that the courier service has been held as Input Service as defined under Rule 2(l) of the Cenvat Credit Rules 2004, by the Hon ble Gujarat High Court in the case of CCE, Ahmedabad vs Cadila Healthcare Ltd 2013(30)STR.3 (Guj) and the erection of pucca shed servi .....

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