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TMI Blog2013 (2) TMI 59X X X X Extracts X X X X X X X X Extracts X X X X ..... d by the appellant for the export of the goods. Thus FAA was correct in coming to the conclusion that the appellant is eligible to avail cenvat credit on the service tax paid on CHA and C & F Agent services relying on Ultratech Cement Limited [2010 (10) TMI 13 - BOMBAY HIGH COURT] would also cover the issue in favour of the respondent. - E/495 of 2011 - - - Dated:- 21-1-2013 - Mr. M.V. Ravin ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... dent preferred an appeal before the Commissioner (Appeals), who after following the law as has been laid down by the Hon'ble High Court of Mumbai in the case of Ultratech Cement Limited 2010-TIOL-745-HC-MUM-ST set aside the order in original and allowed the appeal filed by the respondent. 3. The learned Additional Commissioner (A.R.) submits that the issue involved in this is regarding the int ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... f removal. 5. After considering the submissions made by both sides, I find that there is no dispute that the goods on which the services were rendered by the CHA and C F Agents were in respect of the goods which were sought to be exported. It is also not in dispute that the services were received by the appellant for the export of the goods. I find that the first appellate was correct in com ..... X X X X Extracts X X X X X X X X Extracts X X X X
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