2013 (1) TMI 579

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....al and stay application are directed against Order-in-Appeal No. YDB/61/TH-I/2012 dated 22.5.2012 passed by the Commissioner of Customs (Appeals), Mumbai I. 2. The appellant M/s. Indian Dyestuff & Chemicals Mfg. Co., Thane availed CENVAT credit amounting to Rs.2,23,890/- of the service tax paid on CHA services and travel agency service in relation to export of goods made by them. The department....

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....f export can be considered as an eligible input service. Similarly, the travel agency service has been availed for overseas travel of the employees of the export firm for undertaking export promotion and therefore, it is an activity connected to the business of manufacture. 5. I have carefully considered the submissions. As the issue lies in a narrow compass, I am of the view that the appeal it....

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....oking of tickets for travel of the employees of the appellant firm abroad for purpose of export promotion, the same is integrally connected with the manufacturing activity of the appellant since export promotion is directly linked to the business of manufacture. The Hon'ble High Court of Bombay in the case of UltraTech Cement 2010 (260) ELT 369 (Bom) held that any service which has a nexus with th....