2012 (6) TMI 486

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..... dv. For Respondent: Ms D M Durando, DCAR Per: Sahab Singh: This is an appeal filed by the appellants against the order passed by the Commissioner of Central Excise (Appeals), Mumbai. 2. The brief facts of the case are that the appellants are engaged in the manufacture of safety razor blades and shaving systems falling under Chapter 82 of the Central Excise Tariff Act. They have been p .....

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..... ferred an appeal before the Commissioner (Appeals) who rejected the appeal filed by the appellants and the appellants are before this tribunal in appeal against the impugned order. 3. The ld.counsel appearing for the appellants submitted that in their own case on the same issue, the tribunal has already decided the matter vide Order No.A/597-598/10/SMB/C.IV dated 29.9.10 holding that cenvat cred .....

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..... . After hearing both sides, I find that the issue regarding availability of the cenvat credit on services rendered by the CHA in respect of the goods being exported to the foreign countries has already been decided by this tribunal vide order dated 29.9.10 (supra). It is also noticed that the lower authorities are now started giving the benefit to the appellants as shown by the Orders-in-Original .....

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