TMI Blog2015 (2) TMI 1166X X X X Extracts X X X X X X X X Extracts X X X X ..... f the assessee. This fact has been ignored by the Revenue while proposing to file this appeal before this Tribunal. On going through the Review order, it is found that they have not given any credence to the decision of Hon’ble High Court of Bombay in the case of CCE, Nagpur Vs. Ultratech Cement [2010 (10) TMI 13 - BOMBAY HIGH COURT]. In these circumstances, the impugned order does not have any in ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... paid for the rent of factory on the premise that same do not have nexus with the manufacturing activity of the respondent. Consequently proceedings were initiated. The matter was adjudicated. Proposal to deny Cenvat credit was upheld by the adjudicating authority. Consequently demand of duty along with interest has been confirmed. Penalty equivalent to duty was also imposed. Aggrieved from the sai ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... dent. But appeal is taken up for final disposal. 3. I have gone through the case law cited by the learned AR. All the case laws, except Manikgarh Cement are prior to the decision of High Court of Bombay in the case of Ultratech Cement [2010 (20) S.T.R. 577 (Bom.)] wherein the Hon ble High Court has specifically held that any service availed by manufacturer of excisable goods in the course of th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... een ignored by the Revenue while proposing to file this appeal before this Tribunal. On going through the Review order, I also find that they have not given any credence to the decision of Hon ble High Court of Bombay in the case of Ultratech Cement (supra). 5. In these circumstances, I hold that impugned order does not have any infirmity. Same is upheld. Appeal filed by the Revenue is dismisse ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
