2017 (6) TMI 886

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.... such as Enzymes, Antibodies, Proteins, DNAs, Reagents, Educational kits, Research Kits, Cell Culture Chemicals, etc falling under Chapter Sub-Heading Nos. 29349900, 30021019, 35079069 etc of Central Excise Tariff Act, 1985 and are availing the input service tax credit under Cenvat Credit Rules. During the course of verification of the appellant's record by the AG's audit party, it was observed that they had availed input service tax credit of Rs. 2,98,674/- (Rupees Two Lakhs Ninety Eight Thousand Six Hundred and Seventy Four only) for the period 2010-11 on technical consultancy fee which appeared to have no relevance with the manufacturing activity. It appeared that credit has been wrongly availed in contravention of the provisions....

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....learned counsel also referred to the Consultancy Agreement dated 31.03.2011 executed between the appellant and M/s. MERCK KGaA, Germany that the services provided were relatable to the following aspects of manufacturing activities of the appellant: a) Support of engineering technology of production and quality control with regard to technical and analytical background; b) Selection of right equipment, sourcing of supplies internationally; c) Training to employees on engineering and scientific trends and International trends on Finance and Administration as per Merck International guidelines; d) Advising on new trends on information technology and its implementation; e) Assisting/Advising in the l....