2014 (9) TMI 27

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....al The Revenue is in appeal against the impugned order wherein the learned Commissioner (Appeals) has allowed the CENVAT Credit taken on the following services:-     (a) Credit on Road Construction     (b) Photocopies     (c) Fees for valuation of construction     (d) Fees for rating for bank loan     (e) ....

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....eliance on the judgement of the Hon'ble High Court of Bombay in the case of CCE vs. Manikgarh Cement - 2010 (20) S.T.R. 456 (Bom.) and submits that the respondent is not entitled for input service credit for the above services. 4. Considered the submissions made by the learned A.R. and perused the case law. 5. In the case law relied on by the learned A.R., the services have been provided....