2012 (12) TMI 141

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.... BY : Shri M.H. Patil, Advocate, for the Appellant. Shri V.K. Agarwal, Addl. Commissioner, for the Respondent. [Order per : Ashok Jindal, Member (J)]. -  The appellant is in appeal against the impugned order confirming duty demand of Rs. 99,10,460/- and equivalent amount of penalty. 2. The facts of the case are that, during the course of scrutiny of the records, it was observ....

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....f pre-deposit of the demands, we have taken up the appeal itself for final disposal as agreed by both sides. 4. As discussed above, the CENVAT credit has been denied to the appellant on the ground that the above stated services do not qualify within the definition of input services as per Rule 2(I) of CENVAT Credit Rules, 2004, and the demands have been confirmed against the appellant on t....

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....undai Motors - 2008 (10) S.T.R. 263 (T) 4.      Kuntal Granites - 2007 (215) E.L.T. 515 (T) 5.      Cadila Healthcare Ltd. - 2010 (17) S.T.R. 134 (T) 6.      Nilkamal Crates & Bins - 2010 (19) S.T.R. 431 (T) 7.      Ambika Overseas - 2010 (20) S.T.R. 514 (T) = 2010 (278) E.L.T. 524 (T) ....

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....e Motors Ltd. - 2009 (13) S.T.R. 692 (T) 18.    Force Motors Ltd. - 2009 (16) S.T.R. 591 (T) = 2009 (245) E.L.T. 698 (T) 19.    Force Motors Ltd. - 2010 (18) S.T.R. 150 (T) 6. Relying on the decision in the case of Ultratech Cement - 2010 (20) S.T.R. 577 (T) wherein the Hon'ble High Court of Bombay held that the assessee is entitled to avail input servic....