Service tax paid on audit of assessee’s unit in compliance with environmental laws is eligible for credit

CESTAT, AHMEDABAD BENCH Sujal Dye Chem Industries v. Commissioner of Central Excise Order No. A/715/Wzb/Ahd/2012 Appeal No. E/1933/2010 Date of Pronouncement – May 11, 2012 ORDER 1. The appellant is engaged in the manufacture of Dye Intermediate, falling under Chapter 29 of Schedule of Customs Excise Tariff Act, 1985. The appellant availed CENVAT Credit of Rs. 1,06,296/- being Service Tax charged by M/s Deloitte Tomsche Tohmatsu India Pvt. Ltd., New Delhi as professional fees for conducting audit of the appellant’s project and preparation of report which was scruti...