TMI Blog2015 (3) TMI 294X X X X Extracts X X X X X X X X Extracts X X X X ..... relating to the manufacturing activity of the appellant. The impugned order is set aside - Following decision of Commissioner of Central Excise Vs. Ultratech Cement Ltd. [2010 (10) TMI 13 - BOMBAY HIGH COURT] - Decided in favour of assesse. - Appeal No.E/86043/13 - - - Dated:- 20-8-2014 - Anil Choudhray, J. For the Appellant : Shri H G Dharmadhikari, Adv. For the Respondent : Shri Ash ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ition of input services since these services are not directly used in relation of manufacture of final dutiable product but they are relating to post removal and post manufacturing activities. 3.2 It is further stated that the input services in dispute are already decided in favour of the appellant vide the following orders of this Tribunal:- Sr.No. Appeal ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ouse keeping services 3.3 The appellant further states that this Tribunal have relied on the ruling of the Hon'ble Bombay High Court in the case of Commissioner of Central Excise Vs. Ultratech Cement Ltd. - 2010 (20) STR 577 (Bom.) wherein the Hon'ble High Court have considered the issue at length held that the definition of input service under Rule 2(l) of the CE ..... X X X X Extracts X X X X X X X X Extracts X X X X
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