2014 (10) TMI 382

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..... as held that any assessee who is a manufacturer of excisable goods or availed any input service in the course of their business is entitled for input service credit. Admittedly, in this case commission has been paid by the appellant for selling of the final product which has direct nexus with their business activity. Therefore, the appellant are entitled for input service credit - Decided in favou .....

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..... e taken up the appeal as well as the stay application for final consideration. 3. As the Hon ble High Court of Bombay in Ultratech Cement Ltd. (supra) has held that any assessee who is a manufacturer of excisable goods or availed any input service in the course of their business is entitled for input service credit. Admittedly, in this case commission has been paid by the appellant for selling .....

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