TMI Blog2012 (9) TMI 978X X X X Extracts X X X X X X X X Extracts X X X X ..... availed by the assessee in the course of their business of manufacture is entitled to input service credit - appellants are entitled to avail input service credit - appeal allowed - decided in favor of appellant-assessee. - E/1361/12, E/Stay/2091/12 - A/307/2012/SMB/C-IV, S/511/2012/SMB/C-IV - Dated:- 20-9-2012 - Shri Ashok Jindal, Member For the Appellant: Shri Manoj Chauhan, CA For ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... stries 2010 20 STR 624 (Tri Ahmd) Apar Industries 2011 23 STR 194 (Guj) 2 Transportation of Employees (Tour Operator) Kodak India 2012 280 ELT 453 (Tri Del) Federal Mogul CJ Gelatine Products 2012 25 STR 109 (Tri Del) Hindustan ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Bell Ceramics 2011 21 STR 417 (Tri Bang) 4. More particularly in Ultra Tech Cement reported in 2010 20 STR 577 the Hon'ble High Court of Bomaby has held that any service availed by the assessee being a manufacturer in the course of their business is entitled for input service credit. Therefore, he prayed that impugned order be set aside and appeal be allowed. 5. On the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s, 2004, the intent of the legislature is that any input service availed by the assessee in the course of their business of manufacture is entitled to input service credit. Therefore, the decision of Ultra Tech Cement is applicable to the facts of this case. Accordingly, I waive the requirement of pre-deposit of the impugned demands and take up the appeal for final disposal. 8. As held by the H ..... X X X X Extracts X X X X X X X X Extracts X X X X
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