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TMI Blog2013 (1) TMI 579X X X X Extracts X X X X X X X X Extracts X X X X ..... s - Travel agency service - Export of goods - Penalty under rule 15 - Held that:- Yes, Following the decision in case of LEELA SCOTTISH LACE PVT LTD (2010 (1) TMI 1188 - CESTAT BANGALORE) that the CHA services have been availed in respect of export of goods and as per the terms of contract of export, it is an FOB basis - In favour of assessee Travel agency services - CENVAT Credit availed for ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ication are directed against Order-in-Appeal No. YDB/61/TH-I/2012 dated 22.5.2012 passed by the Commissioner of Customs (Appeals), Mumbai I. 2. The appellant M/s. Indian Dyestuff Chemicals Mfg. Co., Thane availed CENVAT credit amounting to Rs.2,23,890/- of the service tax paid on CHA services and travel agency service in relation to export of goods made by them. The department was of the view ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... sidered as an eligible input service. Similarly, the travel agency service has been availed for overseas travel of the employees of the export firm for undertaking export promotion and therefore, it is an activity connected to the business of manufacture. 5. I have carefully considered the submissions. As the issue lies in a narrow compass, I am of the view that the appeal itself can be disposed ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... travel of the employees of the appellant firm abroad for purpose of export promotion, the same is integrally connected with the manufacturing activity of the appellant since export promotion is directly linked to the business of manufacture. The Hon'ble High Court of Bombay in the case of UltraTech Cement 2010 (260) ELT 369 (Bom) held that any service which has a nexus with the business of manufac ..... X X X X Extracts X X X X X X X X Extracts X X X X
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