9911796707
TMI Blog2012 (6) TMI 370X X X X Extracts X X X X X X X X Extracts X X X X ..... .V. Murthy: The appellant is engaged in the manufacture of Dye Intermediate, falling under Chapter 29 of Schedule of Customs Excise Tariff Act, 1985. The appellant availed CENVAT Credit of Rs.1,06,296/- being Service Tax charged by M/s Deloitte Tomsche Tohmatsu India Pvt.Ltd. New Delhi as professional fees for conducting audit of the appellant s project and preparation of report which was ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rest and penalty equal to the CENVAT Credit availed has been imposed as penalty. Hence the appeal. 2. Heard both the sides. I find that the stand taken by the Revenue is on the ground that the service received has no nexus with the manufacture at all. Definition of input service in the CENVAT Credit Rules, 2004 is as under: Input service means any service (i) used by a prov ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d transportation up to the place of removal. 3. It has been held by the lower authorities that unless an assessee is able to show that the input service has nexus with the manufacture of final product, the inclusive part would not be of any help. In this case, I find that the services have been obtained for the purpose of conducting audit of the process and change of raw material suitably ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... on of emission of Ozone Depleting Substances. 4. Under these circumstances, I find that the stand taken by the Revenue that the service has nothing to do with the manufacturing process, is not correct. In view of the above, I find that the impugned order cannot be sustained. Accordingly, the impugned order is set aside and the appeal is allowed with consequential relief to the appellant. & ..... X X X X Extracts X X X X X X X X Extracts X X X X
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