9911796707
TMI Blog2012 (11) TMI 1033X X X X Extracts X X X X X X X X Extracts X X X X ..... I) CE/MM/Commr.(A)/Ahd, dt.10.03.2011. 2. The relevant facts that arise for consideration are that the appellant is engaged in manufacture of Dyes Intermediates, falling under Chapter 29 of Central Excise Tariff Act, 1985 and are registered with Central Excise Department. During the course of audit, it was noticed that the appellant had availed the CENVAT Credit of Service Tax charged by M/s Delo ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... lf of the appellant. There is a written submission made which is taken on record and the request for hearing the matter on merit is also considered. 4. Ld. D.R. would submit that both the lower authorities were correct in denying the CENVAT Credit as said services were rendered by M/s Deloitte Touche Thomatsu India Pvt. Ltd, who are only providing advisory services on development of an environmen ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... le to show that the input service has nexus with the manufacture of final product, the inclusive part would not be of any help. In this case, I find that the services have been obtained for the purpose of conducting audit of the process and change of raw material suitably and the same have been presented to GTZ to receive the grant so that the company can phase out the process, which cause depleti ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e service has nothing to do with the manufacturing process, is not correct. In view of the above, I find that the impugned order cannot be sustained. Accordingly, the impugned order is set aside and the appeal is allowed with consequential relief to the appellant. 6. I find that that the issue involved in this case is now covered by the decision as indicated hereinabove. 7. In view of the forego ..... X X X X Extracts X X X X X X X X Extracts X X X X
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