2014 (2) TMI 495

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.... Per: Ashok Jindal: After hearing both sides for sometime I find that the appeal itself can be disposed of at this stage. Therefore after granting wavier of pre-deposit I take up the for final disposal. 2. The appellant is the manufacturer of excisable goods. During the course of manufacturing activity they availed CENVA credit of service tax paid on the following services:-  &nbs....

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....hey are entitled to avail input service credit as held by the Hon'ble High Court of Bombay in the case of Ultra Tech Cement Ltd. 4. Considering the fact that the above services have been availed by the appellant in the course of business of manufacturing therefore, they are entitled for input service credit. Accordingly, on relying the decision of Ultra Tech Cement Ltd. (supra), I hold that the....