2014 (11) TMI 954

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..... ce and therefore the service relating to building lease rent can be definitely said to be in or in relation to the manufacture. Similarly other services also are eligible. The observation of the original authority that fumigation charges has to be held as post-manufacturing expenses is not correct since without fumigation, the goods cannot be cleared and exported. In this case since the goods are .....

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..... spondent is not eligible for refund of CENVAT credit availed on building lease rent, computer peripherals service, printer hiring charges, professional charges, management consultancy and professional charges for trade mark, courier charges, finished goods testing charges, export forwarding charges, fumigation charges and transport charges. On an appeal filed by the respondent, the learned Commiss .....

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