2018 (3) TMI 238

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..... R Per: C J Mathew M/s Flamingo Pharmaceuticals Ltd is in appeal against order-in-appeal no.PK/104/Bel/2017 dated 5th April 2017 of Commissioner of Central Excise (Appeals), Mumbai II which has upheld the order of the lower authority disallowing CENVAT credit of Rs. 4,06,155/-, recovery along with interest thereon and imposition of penalty under rule 15(2) of CENVAT Credit Rules, 2004. 2. Appell .....

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..... Representative drew attention to the finding of the first appellate authority that the first leg of the definition of input service requires nexus with manufacturing activity upto and clearance of final product and that the inclusive portion of the definition cannot be separated from the main leg. 4. The issue for determination can be settled by application of rule 2(l) of CENVAT Credit Rules, .....

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..... ve erred in their finding that the hiring of consultant is not relatable with manufacturing activity. 'Place of removal' is an expression that is found in means in Central Excise Act, 1944 independently owing to assessment becoming liable to be determined upon clearance of goods from the factory of production. However, that expression cannot be considered as relevant for goods intended for export .....

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