TMI Blog2016 (10) TMI 184X X X X Extracts X X X X X X X X Extracts X X X X ..... e CENVAT credit on these services can be denied on the ground that these services are not input services as per Rule 2(l) of the Cenvat Credit Rules, 2004? - reference made on the case of Maruti Suzuki India Ltd. vs. Commissioner [2009 (8) TMI 14 - SUPREME COURT] - Held that: - the decision of the case of Maruti Suzuki India ltd. cannot be relied upon as the Hon'ble Apex Court has held that cenvat ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... r the respondent ORDER Revenue has filed this appeal against the impugned order wherein the Id. Commissioner (A) has allowed cenvat credit on input services namely Rent, ISO Service, Software Service, Advertising Service, CPA Service, consultancy Service, Courier, House keeping service, Commissioner, catering and Security on the premises same do qualify as input service as per Rule 2(l) o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ltratech Cement Pvt. Ltd. reported in 2010 (260) ELT 269 (Bom.) has held that any services availed by the manufacturer of excisable goods is entitled for cenvat credit. The services in question have been availed by the respondent in the course of their business of manufacturing. Therefore, I do not find any infirmity in the impugned order. The same is upheld, the appeal filed by the Revenue i ..... X X X X Extracts X X X X X X X X Extracts X X X X
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