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TMI Blog2012 (7) TMI 107X X X X Extracts X X X X X X X X Extracts X X X X ..... -11-2011 - Mathew John, J. For Appellant: Smt R Jagdev, SDR For Respondent: Shri Hemant Bajaj, Adv. Per: Mathew John: The respondents are manufacturer of excisable goods. They also availed benefit under Cenvat Credit Rules to take credit of excise duty paid on inputs and service tax paid on input services. The dispute at hand is about eligibility on the issue whether Cenvat credi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... o appeal by the assesse. 4. After hearing both the sides, we find that the Revenue has come in appeal in respect of the following services used by the respondents: Sl No. Services Amount involved 1 Management Consultancy 3,67,200 2. CHA Service 2,88,588 3. Outdoor catering services 56,425 4. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... inly that the invoice is in the name of the head office as in the case of Management Consultancy Service or the invoice is in the name of previous owner of the factory, in as in the case of Online information service. It is contended that these are not substantial defects. He submits that the company had only one factory and therefore, the services availed by the head office could have been utiliz ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Modern Petrofils Vs CCE Vadodara 2010 (18) STR 625 (Tri. Ahmd) holding that the place of removal in case of exported goods is the port of export. He argues that tax on CHA service should therefore, be allowed. (v) CCE Guntur Vs CCL Products (India) Ltd 2009 (16) STR 305 (Tri. Bang) in respect of service tax on repair of vehicles. (vi) Tata Steel Ltd Vs CCE Mumbai 2011 (21) STR 444 (Tri. Mum ..... X X X X Extracts X X X X X X X X Extracts X X X X
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