2012 (10) TMI 938

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..... are Ltd. vs. CCE [2009 (8) TMI 172 - CESTAT, AHMEDABAD] - assessee is eligible to take credit on the courier services - Decided against Revenue. - Appeal No. E/346/2011, E/Co/34/2011 - - - Dated:- 19-10-2012 - MR. B.S.V. MURTHY, J. For the Appellant: Shri S. K. Mall (AR) JUDGEMENT Per: B.S.V. Murthy: 1. The facts of the case in brief are that during the course of audit, it was .....

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..... HEG ltd [2010 (18) STR 446 (Tri.)] (ii) Rohit Surfuctants Pvt. Ltd. vs. CCE [2009(240) ELT 472 (Tri. -Del)] (iii) CCE vs. Deloitte Tax Services India Pvt. Ltd. [2008(11) STR 266 (Tri.-Bang.)] (iv) Cadila Healthcare Ltd. vs. CCE [2010 (17) STR 134 (Tri.-Ahmd.)] 3. The Revenue is in appeal against the impugned order on the ground that there is no nexus between the service and the manufacture .....

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