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2015 (2) TMI 1166 - AT - Service TaxDenial of Cenvat credit - Service tax paid for the rent of factory premises - No nexus with the manufacturing activity of the respondent - Held that:- no person shall answer in affirmative as the factory is directly related to the manufacturing activity of the assessee. This fact has been ignored by the Revenue while proposing to file this appeal before this Tribunal. On going through the Review order, it is found that they have not given any credence to the decision of Hon’ble High Court of Bombay in the case of CCE, Nagpur Vs. Ultratech Cement [2010 (10) TMI 13 - BOMBAY HIGH COURT]. In these circumstances, the impugned order does not have any infirmity and is upheld. - Decided against the revenue
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