2017 (3) TMI 848

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....sp; Shri Alok Srivastava, Authorised Representative ORDER Heard both sides. 2.  These appeals are filed by the appellant against of OIA-VAD-EXCUS-001-APP-575-576-13-14 dt 17/12/2013 passed by the Commissioner (Appeals) Central Excise, Customs and Service Tax-VADODARA-I. 3.  The brief facts of the case are that the appellant availed Cenvat Credit of Service Tax of Rs. 2,50,132/- (Appe....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....mits that the aforesaid services has been held as 'Input Service' as defined under Rule 2(l) of the Cenvat Credit Rules, in view of the judgment of the Hon'ble Bombay High Court  in  CCE, Nagpur Vs Ultratech Cements Ltd 2010(260)ELT.369 (Bom.), and Hon'ble Gujarat High Court  in  CCE, Ahmedabad Vs Feromatik Milacrom (I) Ltd - 2011(21)STR.8 (Guj),and in  Principal Commissio....