2013 (4) TMI 217

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....indal, J. Revenue is in appeal along with the application for stay against the impugned order wherein the CENVAT Credit availed by the respondent on service tax paid by them to agents who have charged commission for selling their final goods. 2. After hearing for sometime, I find that appeal itself can be disposed of at this stage. Therefore stay as well as appeal are taken up for disposal. ....

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....r and allowed the appeal filed by the respondent. Against the appeal, revenue is before me. 4. It is well settled that the assessee is entitled to take CENVAT credit of service tax paid by them on the services availed by them in the course of business of manufacturing as held by the Hon'ble High Court of Bombay in the case of Ultra Tech Cement Ltd. 2010 (260) ELT 369. Therefore, it is no doubt ....