2011 (8) TMI 253

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ailed cenvat credit of service tax paid by them on outward transportation of goods for export. On objection raised by the Revenue, they reversed the cenvat credit taken. However, subsequently they filed refund claim for Rs. 2,59,042/- on the ground that they were eligible for the cenvat credit. The refund claim was rejected by the original adjudicating authority and on an appeal filed by the respo....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....s held by the lower authority. The appeal filed by the Revenue is on the ground that input service has to have nexus with the manufacture and must be used directly or indirectly in or in relation to final products/ input service. Further, Revenue also relied upon the decision of the Tribunal in the case of Gujarat Ambuja Cements Limited vs. CCE, Ludhiana 2007 (006) STR 0249 (Tri. Delhi.). By citin....