2016 (10) TMI 1140

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....have a common issue of disallowing Cenvat credit for the respective input services by the respective impugned orders passed by lower Revenue authorities. 2. The appellant M/s Mangalam Cement has been represented by ld. Advocate, Shri Ms. Rinky Arora and Revenue has been represented by ld. AR, Ms. Suchitra Sharma. 3. Based on the appeal memorandum, the ld. advocate inter alia submits that there a....

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....r of taxable service for providing an output service, or, (ii) used by the manufacturer, whether directly or indirectly, in or in relation to the manufacture of final products and (clearance of final products upto the place of removal), and includes services used in relation to setting up, modernization, renovation or repairs of a factory, premises of provider of output service or an office rela....

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....on ble Bombay High Court decision in the case of  CCE, Nagpur Vs. Ultratech Cement Ltd. 2010 (20) STR 577 (Bom.) all the services in question mentioned above they be eligible for Cenvat credit under Rule 3(1) of Cenvat Credit Rules, 2004. 6.2 It is made clear that auction service involving credit of Rs. 2163/- is also eligible for Cenvat credit as this is concerned with the activities relati....