2016 (9) TMI 138

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... [2010 (10) TMI 10 - BOMBAY HIGH COURT] on the ground that the views expressed in the said judgment was not considered in the case of Coca Cola India Pvt. Ltd. (supra) cannot sustain. The issue in the present case in hand and in respect of the very same assessee, being decided by the Division Bench, therefore, by respectfully following the same, I hold that the impugned orders are liable to be set .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... enance services and construction services. It is the case of the Revenue that these services are not in or in relation to the manufacturing activity and hence not eligible to be availed as CENVAT credit for which reliance was placed on the judgment of the Hon ble High Court of Bombay in the case of Manikgarh Cement 2010 (20) STR 456. 4. Learned counsel produced before me a copy of the order o .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... said Bench which has taken this view). In view of the above facts denying CENVAT credit only relying upon the judgment of the Hon ble Bombay High Court in the case of Manikgarh Cement (supra) on the ground that the views expressed in the said judgment was not considered in the case of Coca Cola India Pvt. Ltd. (supra) cannot sustain. The issue in the case in hand and in respect of the very same a .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X