2011 (4) TMI 221

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....S.V. Murthy:   The dispute in this appeal is about the admissibility of CENVAT Credit of Service Tax paid on CHA services and courier services to the appellant.   2. In respect of CHA services, the learned Consultant relied upon the Hon'ble Mumbai High Court in the case of M/s Ultratech Cement Ltd. as reported in 2010 (260) ELT 369 (Bom.) to submit that all activities in connection....

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....s would not be admissible.   3. I have considered the submissions made by both sides. The decision of Tribunal in case of M/s Excel Crop Care Ltd, was considered while rendering the decision in case of M/s Adani Pharmachem Ltd. It was distinguished on the ground that the decision was rendered before issue of circular by CBE&C on 23.8.07. Further, it was also observed that in M/s Excel Crop....

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....dered before the place of removal. Therefore, the earlier decisions cited by the learned JDR are not of any help. The other decisions cited were also rendered on the basis of other two decisions and therefore same are also not applicable. In view of the decisions taken in the case of M/s Ultratech Cement Ltd. and M/s Adani Pharmachem Ltd., the appellants are eligible for CENVAT Credit of Service T....