Services in relation to import of raw materials are input services

CESTAT, AHMEDABAD BENCH Craft Corner Paper Mills Ltd. Versus Commissioner of Central Excise ORDER NOS. A/1309/WZB/AHD/2012 & S/1770/WZB/AHD/2012 APPLICATION NO. E/S/790 OF 2012 APPEAL NO. E/526 OF 2012 AUGUST 24, 2012 ORDER 1. Cenvat credit of service tax paid on clearing and forwarding services and some other services has been denied to the appellant on the ground that the invoices are not in the name of the appellant; in some invoices there is overwriting and there is no nexus between the input services and the final product manufactured by the appellant. After hearing b...