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2013 (2) TMI 362 - AT - Central ExciseInput service credit on garden maintenance service, rent paid for the office in Delhi and insurance premium paid on their employees medical claim denied - Held that:- As decided in Ultratech Cement Ltd.(2010 (10) TMI 13 - BOMBAY HIGH COURT) any service which has nexus with the business activity of the appellant who is a manufacturer of excisable goods or providing taxable services, is entitled to take input service credit on the above services, therefore, the issue is no more res intgra - set aside order of denial - in favour of assessee.
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