TMI Blog2016 (6) TMI 667X X X X Extracts X X X X X X X X Extracts X X X X ..... gh Court in the case of Ultratech Cement Ltd. [2010 (10) TMI 13 - BOMBAY HIGH COURT ] wherein the service received by the assessee in the course of business of manufacturing, the assessee is entitled to take credit. Admittedly, the services in question have been received by the respondent in their various branch office in the course of business of manufacturing, therefore, relying on the decision ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... fice (clerical ministerial assistance) 2. Banking other financial service received at Mumbai office 3. Repairs Maintenance service received in r/o portable generators at Delhi 4. Security service received in DLF, Gurgaon 5. Business Auxiliary service received at Kolkata office (commission on Domestic sales) 6. Stock transfer service received at Kolkata office 7. Air travel ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the Revenue is before me. 4. Learned AR submitted that the respondent has not shown any nexus receiving the said services in their factory, therefore, they are not entitled to inputs service credit in light of the decision of this Tribunal in the case of Chemplast Sanmar Ltd. - 2010-TIOL-180-CESTAT-MAD, Vikram Ispat - 2009-TIOL-997-CESTAT-MUM and Manikgarh Cement-2010 (20) STR 456 (Bom). 5. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... urt in the case of Ultratech Cement Ltd. Wherein the service received by the assessee in the course of business of manufacturing, the assessee is entitled to take credit. Admittedly, the services in question have been received by the respondent in their various branch office in the course of business of manufacturing, therefore, relying on the decision in the case of Ultratech Cement Ltd., I hold ..... X X X X Extracts X X X X X X X X Extracts X X X X
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