2016 (11) TMI 420

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....rintendent (A.R.), for the Respondent Per : Ramesh Nair This appeal is directed against Order-in- Appeal No.SB/63/Th-II/10 dated 23/3/2010 passed by the Commissioner(Appeals) Central Excise, Mumbai Zone I whereby Ld. Commissioner(Appeals) allowed the appeal of the Revenue. 2. The issue involved is whether the appellant is entitle for the Cenvat credit on the services namely maintenance of....

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....ommissioner of C. Ex. Nagpur Vs. Ultratech Cement Ltd[2010(260)ELT 369(Bom)] wherein it was held that activity related to business is input serves in terms of definition of input service provided under Rule 2(I) of Cenvat Credit Rules, 2004. 4. Shri. Sanjay Hasija, Ld. Superintendent (A.R.) appearing on behalf of the Revenue reiterates the findings of the impugned order. 5. On careful consid....