TMI Blog2014 (8) TMI 219X X X X Extracts X X X X X X X X Extracts X X X X ..... led by the appellant for processing of export related documents from the place of removal to the point of export and also for claiming of rebate claims from the Central Excise department after export of the goods. Proper flow of funds for manufacturing activity/business of a unit are required as financial management where such finances are arranged from the banking channels or by speedy recovery o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 2. Shri Jigar Shah (Advocate) appearing on behalf of the appellant argued that on the very same issue, this Tribunal vide order No.M /14266/WZB/AHD/2013 dated 12.09.2013, in the case of the very same appellant allowed complete waiver of the confirmed dues. It was his case that services of document processing is availed by the appellant from the place of removal as well as at the Port of export ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... (c) CCE Rajkot vs. Rolex Rings P. Limited - [2010 (230) ELT 569 (Tri. Ahmd.)] (d) Adani Pharmaceuticals (P) Limited vs. CCE, Vadodara - [2010 (20) STR-386 (Tri. Ahmd.)] 3. Shri S.K. Mall, AR on the other hand relied upon the judgment of Hon'ble High Court of Gujarat in the case of CCE, Ahmedabad vs. Cadila Healthcare Limited [2013 (30) STR 3 (Guj.)]. He made the bench go through the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e words, activity relating to business are not existing in the definition of input service with effect from 01.4.2011 but services availed in relation to Financing are specified in the definition of input service under Rule 2(l) of the Cenvat Credit Rules, 2004 before and after 01.4.2011. Proper flow of funds for manufacturing activity/business of a unit are required as financial management wher ..... X X X X Extracts X X X X X X X X Extracts X X X X
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