Services having nexus with manufacture and services for optimizing productivity and services for compliance with laws are input services

CESTAT, NEW DELHI BENCH Oudh Sugar Mills Ltd. Versus Commissioner of Central Excise, Lucknow MISC. ORDER NO. 451 OF 2012-Ex (BR) STAY ORDER NO. 719 OF 2012-Ex (BR) FINAL ORDER NO. A/483 OF 2012-EX(BR) EXCISE MISCELLANEOUS APPLICATION NO. 1004 OF 2011 STAY APPLICATION NO. 2021 OF 2011 APPEAL NO. 1540 OF 2011 APRIL 3, 2012 ORDER Rakesh Kumar, Technical Member – The facts leading to the appeal, are in brief, as under. 1.1 The appellant manufacture sugar and molasses chargeable to Central excise duty. They avail Cenvat credit of Central excise duty paid on inputs and capital...