2013 (9) TMI 1093

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ER Per: H.K. Thakur This stay application has been filed against OIA No. SRP/563/VDR-I/2013, dt.13.03.2013. 2. The issue involved in this appeal is regarding admissibility of CENVAT Credit with respect to gardening services and professional charges paid to a practicing Chartered Accountant for handling the drawback related work. 3. Shri H.D. Dave (Advocate), appearing on behalf of the appella....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....t was also admissible. 4. Shri K.J. Kinariwala, A.R. appearing on behalf of the Revenue argued that the services of practicing Chartered Accountant were availed with respect to the processing of drawback claim which, by no stretch of imagination, can be considered as an activity related to the manufacturing undertaken by the appellant. It was his case that the services may be in the overall busin....