TMI Blog2014 (2) TMI 776X X X X Extracts X X X X X X X X Extracts X X X X ..... ervice which has nexus with the business activity of the appellant, whether it is manufacturing or rendering service, has to be treated as “input service” coming within the purview of Rule 2(l) of the CENVAT Credit Rules, 2004. Undisputedly, in this case, the telephone service and air travel services has been availed by the appellants in the course of business activity as a manufacturer of excisab ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ranting waiver of pre-deposit of the dues adjudged, I take up the appeal for consideration and disposal. 3. As the issue has already been settled by the judgement of the Hon'ble High Court of Bombay in the case of Ultra tech Cement Ltd. reported in - 2010-TIOL-745-HC-MUM wherein the Hon'ble High Court held that any service which has nexus with the business activity of the appellant, whether it i ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
