Cce Ahamadabad vs M/S Cadila Healthcare Ltd. on 20 January, 2014
(supra) and CCE vs. Cadila Healthcare Limited - 2013 (30) STR 3 (Guj)
(supra). As regards other services, the appellant have relied upon various
judgments and as of now all those services are held to be admissible input
services in number of judgments. Therefore, in view of the aforesaid
decisions, the issue is no more res-integra and we have no doubt in our
mind that all the services are admissible input services and appellant are
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entitled to Cenvat credit. Accordingly, the impugned order is set-aside and
the appeal is allowed.