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2016 (11) TMI 1166 - AT - Central ExciseCENVAT credit - various input services - Held that: - I find that these services on which the CENVAT Credit had been denied to the Appellant, are considered by this Tribunal in various judgments, also in the judgment of Hon'ble Bombay High Court in Ultratech Cement Ltd case [2010 (10) TMI 13 - BOMBAY HIGH COURT] and Hon'ble Gujarat High Court in Cadila Healthcare Ltd case [2013 (1) TMI 304 - GUJARAT HIGH COURT], and decided in favour of the Assessee, observing that all these services viz. Environmental Consultancy charges, Third Party Safety charges, Energy Audit Report charges had nexus with the manufacturing activity, accordingly satisfy the definition of input service as prescribed under Rule 2(l) of CENVAT Credit Rules, 2004. Also, the charges relating to Annual Subscription to Sugar Manufacturers’ Association has been allowed by this Tribunal in the case of Shree Sayan Vibhag Sahakari Udyog Mandli Ltd Vs. CCE [2016 (11) TMI 1070 - CESTAT AHMEDABAD]. Thus, the impugned order is set aside being devoid of merit - CENVAT credit allowed - appeal allowed - decided in favor of appellant.
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