2014 (5) TMI 409

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..../s Castrol India Ltd., Silvasa against the Order in Appeal No. S A/33/VAPI/2011 dt. 26.04.2011 upholding the Order in Original passed by the Original Adjudicating Authority. The issue involved in this case is whether the service tax paid by the applicant on the CHA services availed by them is admissible or not. 2. None ap peared on behalf of the appellant, but in their written submission dated ....

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....in Rule 2 (1) of the Cenvat Credit Rules, 1994 is quite comprehensive. However, every assessee taking cenvat credit of input service has to establish that such services are utilized in relation to manufacturing active ity. In the event of CHA services availed by appellants, it was required to be shown that these services are utilized for clearance of inputs under specific bills of entry in ordre t....