2014 (1) TMI 995

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..... in the course of their business activity is entitled for input service credit. It is undisputed that this Management Consultancy Service has been availed by the appellant in their business of manufacturing. Therefore, following the decision in Ultratech Cement [2010 (10) TMI 13 - BOMBAY HIGH COURT], Appellants are entitled for input service credit on Management Consultancy Service - Stay granted. .....

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..... the manufacturing activity of the appellant, therefore they are not entitled for Cenvat credit on the said service. Aggrieved from the said order, appellant is before me along with an application for stay. 3. As the issue has already been settled by the Hon ble High Court of Bombay in the case of Ultratech Cement Ltd. - 2010 (260) E.L.T. 369 (Bom.) = 2010 (20) S.T.R. 577 (Bom.), wherein the Hon .....

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