2011 (2) TMI 827

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..... hat the appellant is not eligible to avail cenvat credit of the Service Tax paid on the Custom House Agent (CHA) services received by them for activities related to export of their finished goods at Port -Held that:- the appellant has made out a prima facie case, for waiver of the pre-deposit of the amounts, therefore, application for waiver of pre-deposit of the amounts involved is allowed and re .....

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..... The confirmation of the demand has arisen on the ground that the appellant is not eligible to avail cenvat credit of the Service Tax paid on the Custom House Agent (CHA) services received by them for activities related to export of their finished goods at Port 4. We find that the appellant has made out a prima facie case, as there are many decisions of this bench holding that Service Tax paid on .....

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