2012 (11) TMI 78

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.... Vinay Kansara, Adv. For Revenue: Shri P.N. Sarvaiya, A.R. Per: B.S.V. Murthy: Both the appeals filed by the Revenue and the cross objections filed by the assessee are on the same issue, but covering different periods and therefore both the appeals and the cross objections are taken together and final order is being passed. 2. The issue involved is as to whether the assessee is eligi....

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....l in the case of J.K. Cement Works (supra) directly covers the issue before me. As regards the submissions of the ld. A.R., I find that in the case of Ultatech Cement Ltd 2010-TIOL-745-HC-MUM-ST, Hon'ble High Court of Mumbai has considered the issue of eligibility of Service Tax paid on various services and Hon'ble High Court has considered the decision of Hon'ble Supreme Court in the case of Maru....