TMI Blog2015 (3) TMI 1126X X X X Extracts X X X X X X X X Extracts X X X X ..... Held that:- The issue of availment of Cenvat credit on input services under Rule 2(l) of CCR, 2004 came up in Ultratech Cement [2010 (10) TMI 13 - BOMBAY HIGH COURT], wherein held that any services availed by a manufacturer of excisable goods in the course of their business, is entitled to take Cenvat credit. The case law relied upon by the learned AR are prior to the decision of Hon’ble High Cou ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tion, security services, insurance, consultancy and courier services, held that these are admissible services as per Rule 2(l) of Cenvat Credit Rules, 2004. 2. The facts of the case are that the show cause notice was issued on the premise that services mentioned hereinabove in para 1 are not input services as mentioned under Rule 2(l) of Cenvat Credit Rules, 2004. The adjudication took place. T ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... (1) MSIL v. CCE, Delhi III [2009 (240) E.L.T. 641 (S.C.)] (2) Ellora Times Ltd. v. CCE [2009 (235) E.L.T. 661(Tri.)] (3) CCE v. Manikgarh Cement [2010 (20) S.T.R. 456 (Bom.)] (4) Vikram Ispat v. CCE [2009-TIOL-997-CESTAT-Mum = 2009 (16) S.T.R. 195 (Tribunal) = 2012 (277) E.L.T. 218 (Tribunal)] (5) Chemplast Sanmar v. CCE [2010-TIOL-180-CESTAT-Mum = 2010 (17) S. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ke Cenvat credit. Admittedly, in this case also respondent has availed the input service credit on services mentioned hereinabove in para 1 being the manufacture of excisable goods in the course of their business. Therefore, they are entitled to take Cenvat credit. Therefore, I do not find any infirmity in the impugned order. Consequently, appeal filed by the Revenue is dismissed. (Dictated and ..... X X X X Extracts X X X X X X X X Extracts X X X X
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