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2012 (5) TMI 538 - AT - Central ExciseCENVAT Credit - Customs House Agent service - Board vide No.97/8/2007-ST dated 23.08.07 - Held that - ommissioner (Appeals) in his order has correctly analysed the facts and has come to the right conclusion based on the decision of this Tribunal cited by him and the circular relied upon by him. Further, the ld. counsel for the respondent also relied upon the decision of this Tribunal in the case of Rolex Rings Pvt. Ltd. 2008 (2) TMI 770 - CESTAT, AHMEDABAD and MTR Foods Ltd. 2011 (1) TMI 143 - CESTAT, BANGALORE . I find that all the Tribunal decisions cited are applicable to the facts of this case and the Board s circular as observed by the appellate authority also supports the case of the respondent - Decided against Revenue.
Issues:
1. Eligibility for cenvat credit of service tax paid on Customs House Agent service during 2005-2007. Analysis: The judgment by the Appellate Tribunal CESTAT AHMEDABAD revolved around the issue of the eligibility of cenvat credit for service tax paid on Customs House Agent (CHA) service during the period 2005-2007. The first appellate authority had granted the benefit of cenvat credit to the respondent based on a circular issued by the Board and a previous decision by the Tribunal. The circular clarified that the credit of service tax paid on transportation of goods up to the place of sale is admissible if the sale and transfer of property in the goods occurred at that place. Additionally, the Tribunal's decision in the case of Adani Pharma Chem Pvt. Ltd. was cited, which stated that in cases of export on FOB/CIS basis, the place of removal is the port. The Revenue appealed against this decision. The Revenue contended that CHA services are rendered beyond the place of removal, making them inadmissible for cenvat credit. However, the Appellate Tribunal, in agreement with the Commissioner (Appeals), analyzed the facts and concluded that the decision of the Tribunal and the circular supported the respondent's case. The respondent's counsel also referenced Tribunal decisions in the cases of Rolex Rings Pvt. Ltd. and MTR Foods Ltd., which were found applicable to the facts of the present case. The Board's circular further supported the respondent's position. Consequently, the appeal filed by the Revenue was deemed to lack merit, and it was rejected by the Tribunal. In conclusion, the judgment upheld the eligibility of the respondent for cenvat credit of service tax paid on CHA services during the specified period, based on the interpretation of relevant circulars, Tribunal decisions, and the determination of the place of removal in export transactions.
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