2012 (5) TMI 354

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....sides.   2. The issue involved in these three appeals is whether the appellants are eligible to take credit of service tax paid on different services for the purpose of paying duty in respect of various goods manufactured by them. A batch of twenty appeals have been decided by this Bench remanding the cases to the original authority with the following observation on 28.10.2011 in the case of....

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....uired to be followed. However, since this order of the Hon ble Bombay High Court was not before the authorities below when they decided the present cases, I set aside the impugned orders in respect of all these appeals and remand the matter to the respective original authorities for fresh decision applying the ratio laid down in the said order of the Hon ble Bombay High Court in the case of Ultrat....