2017 (6) TMI 676

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.... ORDER Per: Ashok Jindal Both sides are in appeal against the impugned order. 2. The facts of the case are that the assessee/appellant is manufacturing of excisable goods and during the course of their activity they received certain services namely Tour Operators, Managements & Maintenance or Repair Service, Architect Service and Training Service. As the assessee/appellant has taken the....

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....f the amount of cenvat credit was allowed but some part of the amount of cenvat credit was dis-allowed on the allegation that the Cenvat credit pertaining to their sister unit, they are not entitled to avail cenvat credit. 4. Heard the parties and perused the records. 5. On careful consideration of the submissions made by both sides, I find that the Revenue has filed appeal for availment of ....

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.... credit on Tour Operator service is entitled to the appellant-assessee. Further, I find that Cenvat credit sought to be denied on renting of immovable property. I find that some part of the premises has been let out to their sister unit. Although the appellant has reversed the cevnat credit attributable to the premises let out to sister concern, but it is fact on record that the appellant is payin....

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....redit cannot be denied to the appellant. Further, I find that the services namely, Management & Maintenance or Repair service, Architect service and Training service has been used by the appellant for their business of manufacturing and the same cannot be denied to the appellant.  In that circumstances, relying on the decision of Hon'ble Bombay High Court in the case of Ultratech Cement Limit....