9911796707
TMI Blog2013 (2) TMI 59X X X X Extracts X X X X X X X X Extracts X X X X ..... s appeal is filed by the Revenue against the order in appeal No. Commr(A)/14/VDR-II/2011 dated 18.01.2011. 2. The relevant facts that arise for consideration are that the respondent is manufacturer of storage tanks etc. and availing the cenvat credit of service tax paid on the CHA Services and C & F Agent services on the ground that these services are rendered by the service provider at th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... taken on the service tax paid by the service provider which is beyond the place of removal, cannot be considered as in or in relation to the business. 4. Learned counsel appearing on behalf of the respondent would submit that in an identical issue in the case of Heubach Colour Pvt. Limited vide final order No. A/992/WZB/AHD/2012 dated 16.7.2012, Birla Cellulosic vide final order No. A/640/ ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... that, as has been correctly pointed out by the learned counsel that this Bench has been taking a consistent view, in the final orders cited hereinabove. I also find that the judgment of the Hon ble High Court of Bombay in the case of Ultratech Cement Limited would also cover the issue in favour of the respondent. 6. Accordingly, in view of the forgoing and the judicial pronouncements alrea ..... X X X X Extracts X X X X X X X X Extracts X X X X
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