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M/ Ultratech Cement Ltd vs Cce & St, Indore on 30 September, 2016 cites

C.C.E., Bhopal vs M/S. S.S. Crop Care Ltd on 8 April, 2010

5. Regarding service tax paid on mobile phone services, the appellants clarified that the services are availed and the bills are borne by the appellants. We find that the tax on phone services are available to the assessee. Reference can be made to the decision of Honble Gujarat High Court in CCE vs. Excel Crop Care Ltd. reported in 2008 (12) S.T.R. 436 (Guj.). Regarding services provided on Municipal Solid Waste, Jaipur it is submitted by the appellant that the said solid waste processing plant situated at Jaipur was set up by them to generate fuel which is used by them in the manufacture of cement and clinker. The tax paid on the insurance taken on the said plant. We find services used for procurement of input is specifically included in the input service and hence credit is admissible on the same.
Custom, Excise & Service Tax Tribunal Cites 1 - Cited by 15 - Full Document

M/S. Cadila Healthcare Limited vs Commissioner Of Central Excise & S.T., ... on 14 July, 2015

In fact, similar issue has been examined by the Tribunal in the case of Cadila Healthcare Ltd. vs. CCE, Ahmedabad reported in 2010 (17) S.T.R. 134 (Tri.  Ahmd.) where technical testing and analyses services were sought to be denied in respect of medicine which never reached the market. However, it was held that the service will be allowable on the ground that all products taken up by the company for R&D may not reach the customer as a commercial product. We see no reason to take a different view in respect of R&D services of the respondent.
Custom, Excise & Service Tax Tribunal Cites 1 - Cited by 2 - Full Document
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