2010 (2) TMI 200 - AT - Service Tax

Cenvat Credit Input Services CHA services utilized for import of goods since service has been utilized for clearing the imported inputs and bringing the same to the appellant s factory for manufacture of finished goods which are dutiable, credit is allowed decision in the matter of COMMISSIONER OF CENTRAL EXCISE, RAJKOT Versus ROLEX RINGS (P.) LTD. 2008 -TMI - 30898 - CESTAT, AHMEDABAD followed

Summary

The Appellate Tribunal CESTAT, CHENNAI allowed the appeal in favor of the appellants regarding the denial of credit for CHA services used for clearing imported inputs. The Tribunal found the credit admissible as the services were used for manufacturing dutiable finished goods. The decision was based on a previous case where similar credit was allowed. The impugned order was set aside, and the appeal was allowed.