2014 (1) TMI 558

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..... ervices used in relation to business of manufacture whether prior to manufacture or after manufacture. Needless to say banking charges are paid in relation to purchase of raw materials and sale of finished goods and therefore such services is definitely relatable to the manufacture. Under these circumstances, the appellant is eligible for the credit - Decided in favour of assessee. - E/852/2010 - .....

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..... case of C.C.E, Nagpur v. Ultratech Cement Ltd. reported in 2010 (20) S.T.R. 577 (Bom.) = 2010 (260) E.L.T. 369 (Bom.). 3. I have considered the submissions made by the learned Consultant. In the case of Ultratech Cement Ltd. Hon ble High Court observed that the definition covers not only services used directly or indirectly in or in relation to manufacture of final products but also various ser .....

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