2013 (6) TMI 467

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... Input tax paid by the appelalnt for fumigation services is Cenvatable and allowable as input tax. - Decided in favor of assessee. - E/1880/12-MUM - Final Order No. A/118/2013-WZB/C-IV(SMB) - Dated:- 28-12-2012 - Shri Anil Choudhary,J. For the Appellant : Shri V. Sridharan , Advocate For the Respondent : Shri D.D. Joshi, Superintendent (A.R.) Per: Anil Choudhary: This is a stay .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... peal is taken up. 4. The facts of the case are that the appellant is a registered dealer under the Cental Excise and also Service Tax. The appellant is manufacturer of steel wire under Chapter No. 72 73 of Central Excise Tariff Act, 1985. 5. The Learned Counsel appearing for the appellant states that for the purpose of export, the finished products are packed in container. As per the require .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... e not a part of final product, input Service Tax was not allowed. 8. Having considered the rival submission, I am of the view that fumigation expenses incurred are in the nature of packing expenses. As packing expenses are allowable and input tax paid on it is allowable under the CENVAT Credit Rules. Input tax paid by the appelalnt for fumigation services is Cenvatable and allowable as input tax .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X