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2015 (9) TMI 620 - AT - Central ExciseDenial of CENVAT Credit - whether the Appellant is eligible to take CENVAT Credit on the ISD invoices issued by Head office situated in Mumbai - services of Professional Fees & Brokerage for sale of Land is not in relation to manufacturing activity and is not eligible for CENVAT Credit - Held that:- Bench in the case of Cadmac Machinery Co. (P) Ltd Vs CCE Ahmedabad (2011 (8) TMI 709 - CESTAT AHMEDABAD) has held that the services regarding valuation of property have to be considered as an activity relatable to the business of the Appellant and accordingly eligible for CENVAT Credit under Rule 2(l) of CENVAT Credit Rules 2004. While deciding the issue, this Bench has relied upon the case of Commissioner Vs Ultratech Cement Ltd [2010 (10) TMI 13 - BOMBAY HIGH COURT] and also a case law of Commissioner Vs ABB Ltd [2011 (3) TMI 248 - KARNATAKA HIGH COURT] decided by Hon'ble Karnataka High Court. As the period involved in the present proceedings is also prior to 01.04.2011, therefore, it has to be held that the services availed in relation to Professional Fees & Brokerage for sale of Land belonging to Appellant are eligible to CENVAT Credit. This Bench has not gone into the jurisdictional issue and time barred aspect of the appeal as on merit, CENVAT Credit has been held to be admissible to the Appellant. - Decided in favour of assessee.
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