2013 (1) TMI 579

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....ainst 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 was of the view that since the services ....

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....ut 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 itself can be disposed of at this stage itself. T....

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....he 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 the business of manufacture comes within the scope ....