2012 (10) TMI 935

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...., Adv. For the Respondent : Shri P N Sarvaiya, AR Per: B S V Murthy: 1. During the course of audit, it was noticed that the appellants had availed Cenvat Credit paid on services like valuation report for property situated in the colony, construction work carried out in Yoga Centre at Sports Complex in their colony, Sodexho Pass pertaining to food coupons provided for employees and Managem....

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....rned counsel submits that they had requested Price Water House Coopers to conduct market research and customers credit rating in international market to improve their market abroad. The department has taken a view that there is no nexus of services with manufacture and therefore cenvat credit taken by them on Service Tax paid by them as service receiver has been denied. He submits that market rese....