9911796707
TMI Blog2012 (12) TMI 141X X X X Extracts X X X X X X X X Extracts X X X X ..... or the Appellant. Shri V.K. Agarwal, Addl. Commissioner, for the Respondent. [Order per : Ashok Jindal, Member (J)]. - The appellant is in appeal against the impugned order confirming duty demand of Rs. 99,10,460/- and equivalent amount of penalty. 2. The facts of the case are that, during the course of scrutiny of the records, it was observed that the CENVAT credit in respect of Se ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... up the appeal itself for final disposal as agreed by both sides. 4. As discussed above, the CENVAT credit has been denied to the appellant on the ground that the above stated services do not qualify within the definition of input services as per Rule 2(I) of CENVAT Credit Rules, 2004, and the demands have been confirmed against the appellant on the ground that the appellant has not disclosed ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ; Kuntal Granites - 2007 (215) E.L.T. 515 (T) 5. Cadila Healthcare Ltd. - 2010 (17) S.T.R. 134 (T) 6. Nilkamal Crates & Bins - 2010 (19) S.T.R. 431 (T) 7. Ambika Overseas - 2010 (20) S.T.R. 514 (T) = 2010 (278) E.L.T. 524 (T) 8. Ambika Forgings - 2010 (20) S ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... - 2009 (16) S.T.R. 591 (T) = 2009 (245) E.L.T. 698 (T) 19. Force Motors Ltd. - 2010 (18) S.T.R. 150 (T) 6. Relying on the decision in the case of Ultratech Cement - 2010 (20) S.T.R. 577 (T) wherein the Hon'ble High Court of Bombay held that the assessee is entitled to avail input service credit on the services availed by them in the course of their business of manufacturin ..... X X X X Extracts X X X X X X X X Extracts X X X X
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