2013 (7) TMI 599

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..... considered to be eligible cenvatable input services – Held that:- Relying upon the decision in the case of Commissioner of Central Excise, Rajkot Adani Pharmachem Pvt. Ltd. [2008 (7) TMI 102 - CESTAT AHMEDABAD], it is held that where goods are sold on FOB basis and Service tax paid for CHA Services, all the services availed till the port area would be considered as input services for the purposes .....

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..... he owner of the goods till the port area. The transit charges are also paid by the appellant. The lower authorities have not accepted the above stand of the appellant by observing that inasmuch as the expenses stand incurred at the port area, after the removal of the goods to port, the same cannot be considered to be eligible cenvatable input services. Accordingly demands stand confirmed for the p .....

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..... otive Ltd. Vs. Commissioner of Central Excise, Delhi-III reported as [2011 (22) S.T.R. 210 (Tri.-Del)], after taking note of various precedent decisions, held that Custom House Agent services availed in respect of goods exported on FOB basis are to be treated as input services for the purpose of Cenvat credit. 4. Inasmuch as the issue stand decided, I set aside the impugned order and allow the a .....

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