2012 (6) TMI 370

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....for the Revenue.   Per: Mr.B.S.V. Murthy:   The appellant is engaged in the manufacture of Dye Intermediate, falling under Chapter 29 of Schedule of Customs Excise Tariff Act, 1985. The appellant availed CENVAT Credit of Rs.1,06,296/- being Service Tax charged by M/s Deloitte Tomsche Tohmatsu India Pvt.Ltd. New Delhi as professional fees for conducting audit of the appellant s proj....

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....en as credit has been demanded with interest and penalty equal to the CENVAT Credit availed has been imposed as penalty. Hence the appeal.   2. Heard both the sides. I find that the stand taken by the Revenue is on the ground that the service received has no nexus with the manufacture at all. Definition of input service in the CENVAT Credit Rules, 2004 is as under:   Input service ....

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....sportation of inputs or capital goods and outward transportation up to the place of removal.   3. It has been held by the lower authorities that unless an assessee is able to show that the input service has nexus with the manufacture of final product, the inclusive part would not be of any help. In this case, I find that the services have been obtained for the purpose of conducting audit o....