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TMI Blog2012 (12) TMI 141X X X X Extracts X X X X X X X X Extracts X X X X ..... ges, commission on export sales, material handling charges, terminal handling charges, Bank Commission charges and Aviation charges have been availed by the appellant as input service – CENVAT credit has been denied to the appellant on the ground that the above stated services do not qualify within the definition of input services as per Rule 2(I) of CENVAT Credit Rules, 2004 - Held that:- Assesse ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... es namely clearing charges, commission on export sales, material handling charges, terminal handling charges, Bank Commission charges and Aviation charges have been availed by the appellant as input service. The above services do not qualify as input service as per Rule 2(1) of CENVAT Credit Rules, 2004. Therefore, a show-cause notice was issued for reversing the CENVAT credit availed by the appel ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... f CENVAT credit on the above services beyond the place of removal to the department. In fact the appellant is an exporter, during the course of export of goods, they have taken the CENVAT credit on these services which are of the nature of services availed after clearance from their factory. 5. The learned Counsel during the course of arguments, submitted that all these services are admissib ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 512 (T) 13. Aditya Birla Nuvo Ltd. - 2009 (14) S.T.R. 304 (T) = 2012 (277) E.L.T. 188 (T) 14. Rohit Surfactants Ltd. - 2009 (15) S.T.R. 169 (T) = 2009 (240) E.L.T. 472 (T) 15. Ahmednagar Forgings - 2011 (23) S.T.R. 261 (T) 16. Madhu Steels - 2009 (14) S.T.R. 798 (T) 17. Force Motors Ltd. - 2009 (13) S.T.R. 692 (T) 18. Force Motors Ltd. - 2009 (16) S.T.R. 591 (T) = 2009 (245) E.L.T. 698 (T) ..... X X X X Extracts X X X X X X X X Extracts X X X X
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