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TMI Blog2013 (2) TMI 253X X X X Extracts X X X X X X X X Extracts X X X X ..... ailment of CENVAT Credit as decided in JSW Steel Ltd 2012 (2012 (12) TMI 141 - CESTAT, MUMBAI). To that extent, the appellant are eligible for availment of CENVAT Credit and which has been reversed by them under protest is liable to be refunded to them. CENVAT Credit on Service Tax paid on courier services - Held that:- As decided in case of Apar Industries Ltd 2010 (2010 (8) TMI 407 - CESTAT ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e said services does not fall under the definition if input service and therefore the appellant had wrongly availed CENVAT Credit. Accordingly, the appellant has reversed/paid the said amount under protest in their CENVAT Credit Register vide Entry No.315 DT.15.02.2010. The appellant has also paid applicable interest amount of Rs.1,90,989/- vide GAR Challan No.03 dt.19.02.2010. Later on, the appel ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... uthority and rejected the appeal filed by the appellant. Hence, this appeal. 4. Heard both sides and perused the records. 5. As per the facts of this case, it is seen that the refund claim has been rejected only on the ground that the services rendered by CHA which are in respect of goods which are exported and is beyond the place of removal and as regards courier services, it is rejected ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... se of Apar Industries Ltd 2010 (20) STR 624 (Tri-Ahmd), has held that such CENVAT Credit is eligible to be availed by the appellant. 8. Aggrieved by such decision, Revenue preferred an appeal before Hon'ble High Court of Gujarat and their Lordship vide Order dt.11.05.2011, as reported in 2011 (23) STR J194 (Guj.), has dismissed the appeal holding that the view of the Tribunal was correct and t ..... X X X X Extracts X X X X X X X X Extracts X X X X
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