2015 (2) TMI 829

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.... Per: Ashok Jindal: The appellant is in appeal against the impugned order wherein input service has been denied to them on the premise that as per Rule 2(l) of the CENVAT Credit Rules, 2004 they do not qualify as input service. 2. Brief facts of the case are that the appellant is a manufacturer of excisable goods. During the course of manufacturing activity, the appellant availed the followi....

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....in the case of CCE v. Ultratech Cement Ltd. - 2010 (260) ELT 369 (Bom.) and prays for setting aside the impugned order. 4. On the other hand, the learned A.R. reiterated the findings of the impugned order. 5. Heard the parties. Considered the submissions and perused the records. 6. On perusal of the records I find that the appellant used the services mentioned here-in-above during the cou....