2009 (10) TMI 175

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....isupal for the Appellant. M.N. Bharathi for the Respondent. ORDER 1. The respondents herein who are engaged in the manufacture of P&P medicaments were availing Cenvat credit on inputs and input service credit under the Cenvat Credit Rules, 2004. During the period November, 2005 to March, 2006, they had availed input service credit on dry cleaning service, Customs House Agent's service and had al....

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....it Rules, 2004 is under :- "... any service, (i) used by a provider of taxable service for providing an output service; or (ii) used by the manufacturer, whether directly or indirectly, in or in relation to the manufacture of final products and clearance of final products from the place of removal, and includes services used in relation to setting up, modernization, renovation or repairs of a ....

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....239 (Ahd. - CESTAT). The decision of the Tribunal in Excel Crop Care Ltd. v. CCE [2007] 9 STT 249 (Ahd. - CESTAT) which has been relied upon by the revenue and followed in Nirma Ltd. v. CCE [2009] 21 STT 125 (Ahd. - CESTAT) holding that credit is not admissible, has been distinguished in Rolex Rings (P.) Ltd.'s case (supra) on the ground that the Excel Crop Care Ltd.'s case (supra) order did not c....