2013 (11) TMI 1087

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..... Cano, Superintendent (AR) ORDER Per: Ashok Jindal; The applicant is seeking waiver of pre-deposit of the CENVAT credit availed by them on certain services. The facts of the case is that the input service credit has been denied to the appellant to the tune of Rs.73,76,990/- on the services of management fee and common sharing of the services from their head office. The reason for denial of the c .....

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..... e 9(2) of CENVAT Credit Rules, 2004. For the 'management consultancy service' availed by the head office we find that the applicant is engaged in the business of manufacturing, therefore, as held by the Hon'ble High Court of Bombay in the case of Ultratech Cements Ltd., the applicants are entitled for input service credit. With regard to the common sharing of the input services, we find that it is .....

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