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TMI Blog2011 (8) TMI 953X X X X Extracts X X X X X X X X Extracts X X X X ..... ort – Held that:- CENVAT credit on CFA service was admissible where the place of removal was port and the goods cleared and forwarded by the CFA were exported. order is set aside and this appeal is allowed - E/855/2010 - 531/2011 - Dated:- 19-8-2011 - P G Chacko, J. For Appellant: Mr B S Janapati, Consultant For Respondent: Mrs Sabrina Cano, SDR Per: P G Chacko (Oral): In this ap ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ordered for recovery of interest. A penalty equal to the sum of service tax and education cess was also imposed on the party. An appeal filed by the assessee against the order-in-original was dismissed by the learned Commissioner (Appeals). Hence the present appeal. 2. After examining the records, I note that it is not in dispute that CFA service was availed by the appellant for clearing their f ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 2007 (7) S.T.R. 451 (Tri.-Ahmd.) and Nirma Ltd. Vs. CCE, Bhavnagar 2009 (13) STR 64 (Tri.-Ahmd.). In the case of Nirma Ltd., one of the issues was whether the assessee could validly claim CENVAT credit on CFA service used for the purpose of clearing their goods for export. A closer study of the judgment rendered in the said case reveals that the service was availed at the port in connection with ..... X X X X Extracts X X X X X X X X Extracts X X X X
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