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2015 (2) TMI 829 - AT - Central ExciseDenial of Input service credit - as per Rule 2(l) of the CENVAT Credit Rules, 2004 assessee do not qualify as input service - Held that:- On perusal of the records I find that the appellant used the services mentioned here-in during the course of manufacturing of goods as per Rule 2(l) of CENVAT credit as per the judgement of Ultratech Cement (2010 (10) TMI 13 - BOMBAY HIGH COURT). In these circumstances, I hold that the appellant is entitled to take CENVAT credit on the above services. In this term, the impugned order is set aside and the appeal is allowed with consequential relief, if any. - Decided in favour of assessee.
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