2013 (7) TMI 676

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..... venue.
MR. M.V. RAVINDRAN, J. For the Appellant: Shri Kuntal Parikh, Adv. For the Respondent: Shri K.J. Kinariwala, A.R. JUDGMENT Per: M.V. Ravindran This appeal is filed by the Revenue against Order-in-Appeal No.237/2012(Ahd-II)CE/AK/Commr(A)/Ahd, dt.21.09.2012. 2. The fact of the case is that the respondent-assessee was availing CENVAT Credit of Service Tax paid by cargo handling services (CHS) for the goods which were cleared from their premises for the purpose of export. The Revenue authorities were of the view that such credit availed by the respondent-assessee are in-eligible and hence show cause notice issued to them for denying such CENVAT Credit. 3. After following the due process of law, the adjudicating authority confir .....

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..... to be services for clearances from the factory and needs to be considered as input services. 6. On careful consideration of the submissions made by both sides and perusal of the records, I find that the issue is regarding of denial of CENVAT Credit of Service Tax paid by the service provider under the category of Cargo Handling service. There is no dispute as to the fact that such services were availed by the respondent-assessee in respect of clearing the goods from the factory premises and for the purpose of export. I find strong force in the contentions raised by ld. Counsel that the issue seems be covered by the decision of Division Bench of this Tribunal in the case of JSW Steels Ltd. For better appreciation, I may reproduce the said .....

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..... redit on the above services beyond the place of removal to the department. In fact the appellant is an exporter, during the course of export of goods, they have taken the CENVAT credit on these services which are of the nature of services availed after clearance from their factory. 5. The learned Counsel during the course of arguments, submitted that all these services are admissible services for availment of CENVAT credit as per various judicial pronouncements as detailed as under :- 1. Rolex Rings 2008 (230) E.L.T. 569 (T) 2. Adani Pharmachem 2008 (12) S.T.R. 593 (T) = 2008 (232) E.L.T. 804 (T) 3. Hyundai Motors 2008 (10) S.T.R. 263 (T) 4. Kuntal Granites 2007 (215) E.L.T. 515 (T) 5. Cadila Healthcare Ltd. 2010 (17) S.T.R. 134 (T) .....

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