2012 (10) TMI 878

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..... 1. M/s Ahmedabad Strips Private Ltd., Plot No. 62, Nr. Khatrej Chowkadi, Tal. Kalol, Distt. Gandhinagar (hereinafter referred to as the assessee) availed CENVAT Credit of Rs. 6,52,207/- in March 2008 in respect of Service tax paid to Shri Ajay Kumar Gupta for "Professional and Liaison fees" for claiming export incentives under the EXIM Policy. As the service received by the assessee was not used d .....

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..... roviding any output service nor used by the manufacturer whether directly or indirectly in or in relation to the manufacture of final products and clearance of final products. Further, he confirmed the demand along with interest and imposed penalty under Rule 15 of the CENVAT Credit Rules, 2004 by holding that services were clearly and indisputably in relation to post-manufacture and post-clearanc .....

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..... ndia (P.) Ltd. (supra) is premature inasmuch as the department has already filed an appeal against that order before the apex court. 3. Heard both sides. It was submitted that the cross-objections filed by the respondents have not been placed on the file. Accordingly, subsequently cross-objections were also placed on the file. Appeal has been filed against this decision. Further, it was also subm .....

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