2018 (10) TMI 2036

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..... K JINDAL The appellant is in appeal against the impugned order wherein Cenvat credit has been denied on various input services on the premises that these services are not input services in term of Rule 2(l) of Cenvat Credit Rules, 2004. Further, the Cenvat credit has been denied on the premises that these are not inputs used in the manufacture of final products in terms of Rule 2(k) ibid and imp .....

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..... services availed by the appellant prior to 1.4.2011 in the course of business of manufacturing, this issue has been decided by the Hon'ble Bombay High Court in the case of Ultra Tech Cement Ltd.-2010 (260) ELT 369 (Bom.). Therefore, I hold that the services have been disputed by the appellant before me, the appellant is entitled to avail credit. 5. With regard to the inputs, namely, plastic/bin c .....

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