9911796707
TMI Blog2013 (2) TMI 85X X X X Extracts X X X X X X X X Extracts X X X X ..... ance placed by the assessee on the judgments in the case of MTR Foods Ltd (2011 (1) TMI 143 - CESTAT, BANGALORE), Cadila Healthcare Ltd (2009 (8) TMI 172 - CESTAT, AHMEDABAD) & ROLEX RINGS P. LTD. (2008 (2) TMI 295 - CESTAT, AHMEDABAD) are directly on the issue - in favour of assessee. - E/753/2011 - - - Dated:- 15-1-2013 - Mr.M.V. Ravindran, J. For Assessee: Shri J. Madhusthana ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the appellant before the lower authorities on merit on the ground that the services which were rendered by courier services and CHA services were for the export of the goods. The contention of the assessee was not considered by the lower authorities and the demand was confirmed along with interest and penalties were imposed on the appellant. Hence this appeal. 3. Ld.Counsel brings to my notic ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... vices which were availed by the appellant were either of courier or of courier service for the goods which were in relation to the export made by the appellant herein. If the goods are exported, there are catena of decisions which indicate that the place of removal is port. I find that the reliance placed by the ld.Counsel on the judgments in the case of MTR Foods Ltd (supra) Cadila Healthcare Ltd ..... X X X X Extracts X X X X X X X X Extracts X X X X
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