2012 (7) TMI 413

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....ppellants   Shri P. Arul, Superintendent (AR) for the Respondent   Heard both sides.   2. The issue involved in these appeals are 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 ....

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....id on all services used in relation to the business of manufacturing the final product is required 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....