TMI Blog2016 (11) TMI 1166X X X X Extracts X X X X X X X X Extracts X X X X ..... td 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ase are that the Appellants had availed CENVAT Credit on various input services viz. Environmental Consultancy charges, Energy Audit Report charges, Third Party Safety charges, Energy Audit Report charges, and charges relating to Annual Subscription to Sugar Manufacturers Association. Alleging that the said service do not fall under the scope of the definition of input service as defined under ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ther judgments of this Tribunal including that of Shree Sayan Vibhag Sahakari Udyog Mandli Ltd Vs. CCE Order No.A/10909/2016, dt.14.09.2016 . 4. The learned Authorised Representative for the Revenue reiterates the findings of the learned Commissioner (Appeals). 5. I find that these services on which the CENVAT Credit had been denied to the Appellant, are considered by this Tribunal in va ..... X X X X Extracts X X X X X X X X Extracts X X X X
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