2012 (10) TMI 938

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....g the course of audit, it was noticed that the appellant has availed Cenvat Credit of Service Tax paid on Courier Service/charges during the period April, 2005 to September, 2009 amounting to Rs.14,132/-. The department entertained a view that the said service does not fall under the definition of input service according to definition in Cenvat Credit Rules, 2004. Therefore, the appellant is not e....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ween the service and the manufacture and credit is not admissible for services rendered after removal. 4. I find that both these submissions are not acceptable in view of the decision of the Hon'ble Bombay High Court in the case of Ultratech Cement Ltd. reported in 2010 (260) ELT-369(Bom.). The Hon'ble High Court had considered that the decision of the Apex Court in the case of Maruti Suzuki al....