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TMI Blog2012 (8) TMI 167X X X X Extracts X X X X X X X X Extracts X X X X ..... ided in the case of Commissioner of C. Ex. & S.T., LTU, Bangalore Vs. ABB Ltd [2011 (3) TMI 248 (HC)] CHA services - considering the case of CCE, Rajkot Vs. Rolex Rings Pvt. Ltd. [2008 (2) TMI 295 (Tri)]in respect of exported goods when the ownership rests with the exporter till delivery of the goods at the port, the place of removal should be treated as the port and therefore, the CHA services ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... dit on "input/input services" used in the manufacture of final products which are exempted in terms of Notification 5/2006 CE (NT) 14.03.2006 read with Rule 5 of the CENVAT Credit Rules, 2004. Original authority sanctioned part of the claims and rejected part of the claim as time barred and some part of the claim relating to outward GTA services, transit insurance on outward freight and CHA servic ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ght of decision of the Hon'ble High Court of Karnataka in the case of Commissioner of C. Ex. S.T., LTU, Bangalore Vs. ABB Ltd. - 2011 (23) S.T.R. 97 (Kar.) 5.2. In respect of CHA services he relies on the decision of the Tribunal in the case of CCE, Rajkot Vs. Rolex Rings Pvt. Ltd. 2008 (230) E.L.T. 569 (Tri.-Ahmd.) wherein it has been held that in respect of exported goods when the owner ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rgano Chemicals Vs. Commr. of C. Ex. Cus., Aurangabad 2011 (21) S.T.R. 114 (Tri.- Mum.). 6. Learned SDR fairly agrees that the facts of the present case are substantially same as the facts of the cases relied upon on behalf of the respondents. 7. In view of the above, I hold that no valid grounds have been adduced to interfere with the order of the Commissioner (Appeals). Appeal by the depa ..... X X X X Extracts X X X X X X X X Extracts X X X X
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