TMI Blog2012 (7) TMI 822X X X X Extracts X X X X X X X X Extracts X X X X ..... s activity, they are entitled to input service credit. Now the adjudicating authority has verify the fact whether the appellants have used the aircraft for the business activity or not and if it is proved that the appellants have used the aircraft in their business activity, they are entitled to input service credit - Following decision of Commissioner of Central Excise, Nagpur v. Ultratech Cement ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... iness activity or not. Therefore, the impugned demand was confirmed against the appellants. 2. The learned consultant for the appellants appeared and submitted that the appellants are entitled for input service credit on the above services, as the same has been availed by them in the course of their business of manufacturing. Therefore, they are entitled for input service credit on the above ser ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... that in the case of Ultra Tech Cement (supra), the Hon ble High Court of Bombay has held that any services availed by the assessee in the course of business of manufacturing, the assessees are entitled to input service credit. Therefore, I hold that if the appellants have availed the services of aircraft in the course of their business activity, they are entitled to input service credit. Now the ..... X X X X Extracts X X X X X X X X Extracts X X X X
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