2015 (3) TMI 1126

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....hankey Agarwal, Advocate, for the Respondent. ORDER Revenue is in appeal against the impugned order wherein the learned Commissioner (Appeals), after examining the issue allowed the import service credit on freight inward, telecommunication, security services, insurance, consultancy and courier services, held that these are admissible services as per Rule 2(l) of Cenvat Credit Rules, 2004. ....

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.... has not produced any documentary evidence to show that this service has been availed by the respondent for initial transportation of the inputs, therefore is not entitled to take Cenvat credit. For remaining services, he relied on case law namely; (1)      MSIL v. CCE, Delhi III [2009 (240) E.L.T. 641 (S.C.)] (2)      Ellora Time....

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....) E.L.T. 369 (Bom.)], wherein the Hon'ble High Court has held that any services availed by a manufacturer of excisable goods in the course of their business, is entitled to take Cenvat credit. The case law relied upon by the learned AR are prior to the decision of Hon'ble High Court of Bombay in the case of Ultratech Cement. Therefore, same are not relevant to the facts of the case as Hon'ble High....