2013 (1) TMI 632

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..... of removal is a factory premises and not the port – Held that:- Following the decision in assessee’s own case Micro Inks Ltd. (2012 (6) TMI 122 - CESTAT, AHMEDABAD) on identical issue decides in favour of assessee. – In favour of assessee - E/345/11 - - - Dated:- 4-1-2013 - Mr. M.V. Ravindran, J. Appellant by : Shri J. Nagori, A.R. Respondent by : Ms. Richa Goyal, C.S. .....

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..... Rs.3,28,649/- along with interest was confirmed and equal penalty was imposed. 2. Aggrieved by such an order, respondent preferred an appeal before the first appellate authority who held in the favour of the assessee set aside the order in original holding that the respondent is eligible to avail cenvat credit of the service tax paid by the CHA on the services rendered. 3. Arguing for the .....

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..... e respondent s own case on an identical issue for the earlier period. 5. After considering the submissions made by both sides and perusal of the records, I find that the issue involved in one case in hand and the issue as was in order dated 03.08.12, is the same. On perusal of the said order, I find that there is no difference in the issue and hence I find that the appeal filed by the Revenue .....

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