TMI Blog2012 (11) TMI 1033X X X X Extracts X X X X X X X X Extracts X X X X ..... ange of raw material suitably presented to GTZ to receive the grant so that the company can phase out the process, which cause depletion of ozone in the atmosphere - the activity undertaken by the appellant was to implement the national plan and ensure that the appellant follow the provisions of Ozone Depleting Substances (Regulation & Control) Rules, 2000 - the whole activity has a direct nexus w ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the course of audit, it was noticed that the appellant had availed the CENVAT Credit of Service Tax charged by M/s Deloitte Touche Thomatsu India Pvt. Ltd., New Delhi under heading professional fees against completion of project in the month of September, 2009. The purpose of the audit was to review grant as a part of CTC National Phase Out Plan. Based on such audit report, the appellant was requ ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d by M/s Deloitte Touche Thomatsu India Pvt. Ltd, who are only providing advisory services on development of an environmental occupational health safety and social governance system, the credit is ineligible. 5. Considered the submissions made by Ld. D.R. and perused the records. In my view, the issue involved in this case is regarding the services received by the appellant for auditing the CTC ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the same have been presented to GTZ to receive the grant so that the company can phase out the process, which cause depletion of ozone in the atmosphere. This was done for the purpose of implementation of provisions of relevant rules and as a part of National Plan. What emerges from the facts and circumstances of the case is that the activity undertaken by the appellant was to implement the natio ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d that that the issue involved in this case is now covered by the decision as indicated hereinabove. 7. In view of the foregoing, I hold that the impugned order is liable to be set aside and I do so. 8. The impugned order is set aside and the appeal is allowed with consequential relief, if any, to the appellant. (Operative portion of the order pronounced in Court) - - TaxTMI - TMITax - C ..... X X X X Extracts X X X X X X X X Extracts X X X X
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