2012 (7) TMI 828

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..... nts and Clearing and Forwarding Agents for the services rendered to the assessee, is eligible for availment of cenvat credit - Following decisions of Adani Pharmachem Pvt. Limited - [2008 (7) TMI 102 - CESTAT AHMEDABAD] and also in the case of Rolex Rings Pvt. Limited - [2008 (2) TMI 770 - CESTAT, AHMEDABAD] - Decided against Revenue.
Mr. M.V. Ravindaran, J. For the Appellant : Shri Manoj Kutt .....

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..... endered by the Custom House Agents and Clearing and Forwarding Agents for the export consignments are away from the place of removal and also there is no nexus directly to the manufacturing activity of the appellant. 4. After considering the submissions made by both sides and perusal of record, I find that the first appellate authority, while holding that the respondent is eligible for the cenvat .....

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