2014 (5) TMI 409

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..... taking cenvat credit of input service has to establish that such services are utilized in relation to manufacturing active ity. In the event of CHA services availed by appellants, it was required to be shown that these services are utilized for clearance of inputs under specific bills of entry in order to establish that such services are utilized in bringing raw materials etc. by the respondents. .....

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..... as per Chartered Accountant s Certificate Submitted before the adjudicating authority the CHA services were rendered for import of inputs used by the ap pellants which has been brushed aside by the Commissioner (A). The appellants relied upon the judgment of the Hon ble Tribunal in the following cases: Mileen Industries vs. CCE [2010 (20) STR 668] Meghacem Industries vs. CCE [2011 .....

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