2013 (7) TMI 832

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..... directed against a common Order-in-Appeal No. 69-79/2012(Ahd-II)CE/MM/Commr(A)/Ahd, dt.13.03.2012. Since both these appeals are challenging common impugned order and are in respect of very same assessee, these are being disposed by a common order. 2. Filtering out the unnecessary details, the facts which need my consideration are that the appellant herein has exported the goods. For export of th .....

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..... y the various decisions of this Bench and also the by the decision of Division Bench of the Tribunal in the case of JSW Steel Ltd 2012 (281) ELT 582 (Tri-Mum), for the proposition that Clearing & Forwarding Agent services when these are availed for export of goods, CENVAT Credit can be availed on the Service Tax paid by such Clearing & Forwarding Agent. For the proposition that the Service Tax cre .....

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..... Ltd. (supra), squarely cover the issue in favour of the assessee in respect of Service Tax credit availed on Clearing & Forwarding Agent services. As regards the Service Tax paid on banking commission charges, the decision of the Tribunal in the case of Vishal Malleables Ltd (supra) is on the issue. 8. Since the issue involved in both the appeals is squarely covered by the judicial pronouncements .....

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