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2016 (6) TMI 667 - CESTAT CHANDIGARHEntitlement for input service credit - reason for filing the appeal by the Revenue is that the respondent has no nexus of utilization of the services in the course of manufacturing activity - Held that:- During the relevant period, the law was settled by Hon'ble High Court in the case of Ultratech Cement Ltd. [2010 (10) TMI 13 - BOMBAY HIGH COURT ] wherein the service received by the assessee in the course of business of manufacturing, the assessee is entitled to take credit. Admittedly, the services in question have been received by the respondent in their various branch office in the course of business of manufacturing, therefore, relying on the decision in the case of Ultratech Cement Ltd., hold that the respondents are entitled to take credit on the input services - Decided in favour of assessee
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