2013 (11) TMI 509

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....R : P R Chandrasekharan The appeal and stay petition are directed against order-in-appeal No. SRP/136/DMN/2012-13 dated 25/10/2012 passed by the Commissioner of Customs & Central Excise (Appeals), Vapi. 2. The appellant, M/s. Wockhardt Ltd. is a manufacturer of drugs and pharmaceutical. They have several manufacturing units situated at Aurangabad, Daman, Chikhalthana, Ankleshwar, Nalgarh, HP....

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....ority also rejected the appeal filed by the appellant; hence, the appellant is before us. 3. The Ld. Counsel for the appellant submits that testing and analyzing services undertaken by them is part of their manufacturing and business activity and therefore, it is an eligible input service as defined in Rule 2(l) of the Cenvat Credit Rules, 2004. He further contended that notwithstanding the fac....

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.... against the impugned demand. 4. The Ld. Additional Commissioner (AR) appearing for the Revenue reiterates the findings of the lower appellate authority. 5. We have carefully considered the submissions made by both the sides. 5.1 In the Cadila Healthcare Ltd. case (cited supra), this Tribunal as well as the Hon'ble High Court of Gujarat held that even if a service has been procured in con....