Chartered Accountants Services eligible for Input / Cenvat Credit

There is a denial of CENVAT credit of Rs. 2,00,838.00 and Rs. 61,200.00 out of which, the appellant have already reversed of Rs. 30,600.00. The Learned Advocate submits that they are contesting the demand of the balance amount of Rs. 2,31,438.00. The Adjudicating Authority observed that this service has been utilised for LMC Approval & Audit Work, and Service tax charged on service rendered pertains to Internal Audit conducted on day-to-day operations cannot be said to be used in relation to setting up of the refinery and in relation to manufacture of final

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