2012 (7) TMI 828

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..... credit - Following decisions of Adani Pharmachem Pvt. Limited - [2008 (7) TMI 102 - CESTAT AHMEDABAD] and also in the case of Rolex Rings Pvt. Limited - [2008 (2) TMI 770 - CESTAT, AHMEDABAD] - Decided against Revenue. - Appeal No. : E/260 of 2011 - - - Dated:- 16-7-2012 - Mr. M.V. Ravindaran, J. For the Appellant : Shri Manoj Kutty, AR For the Respondent : Shri Dhaval Shah, Advocat .....

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..... Clearing and Forwarding Agents for the export consignments are away from the place of removal and also there is no nexus directly to the manufacturing activity of the appellant. 4. After considering the submissions made by both sides and perusal of record, I find that the first appellate authority, while holding that the respondent is eligible for the cenvat credit of the service tax paid by Cu .....

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