Consultancy Service used for modernisation of Plant eligible for Cenvat credit

CESTAT, NEW DELHI BENCH Shree Bhawani Paper Mills Ltd. versus Commissioner of Central Excise, Lucknow FINAL ORDER NO. 980 OF 2012-SM(BR) APPEAL NO. E/300 OF 2010-EX(SM) JULY 19, 2012 ORDER 1. The appellants are engaged in the manufacture of writing and printing paper falling under Chapter 48 of the Central Excise Tariff Act. There head office is located at Allahabad and registered as input service distributor. The factory is located at Raibareli who is also registered with the Service Tax department for payment of Service Tax. The appellant was availing the credit on various i...