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2015 (3) TMI 294 - AT - Central ExciseCENVAT Credit - whether courier services, clearing and forwarding services, cargo-movers services and housekeeping services are input services as per the definition of input service vide Rule 2(l) of CENVAT credit Rules, 2004 - Held that:- all the four services in question are input services relating to the manufacturing activity of the appellant. The impugned order is set aside - Following decision of Commissioner of Central Excise Vs. Ultratech Cement Ltd. [2010 (10) TMI 13 - BOMBAY HIGH COURT] - Decided in favour of assesse.
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