2013 (2) TMI 59

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.... Per : Mr. M.V. Ravindaran;   This appeal is filed by the Revenue against the order in appeal No. Commr(A)/14/VDR-II/2011 dated 18.01.2011.   2. The relevant facts that arise for consideration are that the respondent is manufacturer of storage tanks etc. and availing the cenvat credit of service tax paid on the CHA Services and C & F Agent services on the ground that these services....

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.... definition of the input service, any credit taken on the service tax paid by the service provider which is beyond the place of removal, cannot be considered as in or in relation to the business.   4. Learned counsel appearing on behalf of the respondent would submit that in an identical issue in the case of Heubach Colour Pvt. Limited vide final order No. A/992/WZB/AHD/2012 dated 16.7.201....