TMI Blog2011 (6) TMI 216X X X X Extracts X X X X X X X X Extracts X X X X ..... , 2004 - in the case of CCE v. Ultratech Cement Ltd. [2010 -TMI - 78203 - BOMBAY HIGH COURT] - it has been held that if the service availed by the assessee in the course of their business of manufacturing, the assessee is entitled to take input service credit - Appeal is allowed - E/1812/2010-MUM. - S/84/11/SMB/C-IV & A/230/11/SMB/C-IV - Dated:- 3-6-2011 - ASHOK JINDAL, J. T.C. Nair for th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of Bombay in the case of Ultratech Cement Ltd. (supra) wherein it has been held that if the service availed by the assessee in the course of their business of manufacturing, the assessee is entitled to take input service credit. Therefore, the impugned order is to be set aside and the appeal be allowed. 5. On the other hand the learned DR relying on the same decision submitted that in the above ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... remanded to the adjudicating authority to quantify the amount which they recovered from the employees on which the appellant is not entitled to take credit is not convincing as the said issue is beyond the scope of the show-cause notice as held by this Tribunal in the case of CCE v. GKN Sinter Metals Ltd. [Order No. A/51/11/SMB/C-IV, dated 11-12-2010] wherein this Tribunal has held that the "argu ..... X X X X Extracts X X X X X X X X Extracts X X X X
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