2013 (7) TMI 832

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... ng decision of JSW STEEL LTD. Versus COMMISSIONER OF CENTRAL EXCISE, THANE-I [2012 (12) TMI 141 - CESTAT, MUMBAI] and Commissioner of Central Excise, Surat Versus M/s Vishal Malleables Ltd. [2012 (11) TMI 871 - CESTAT AHMEDABAD] - Decided in favour of assessee. - Appeal No.E/281-282/2012 - - - Dated:- 6-6-2013 - MR. M.V. RAVINDRAN, J. For the Appellant: Shri Kuntal Parikh, Adv. For the .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... charged the Service Tax for the services rendered by them to the appellant. The appellant herein availed the CENVAT Credit of such Service Tax paid by them. Both the lower authorities have held that credit of Service Tax on Clearing Forwarding Agent services and Banking services cannot be availed by the appellant as it does not fit into the definition of input services under Rule 2(l) of CENVAT .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... r authorities. 5. On careful consideration of the submissions made by both sides, I find that there is no dispute that the appellant had availed CENVAT Credit of Service Tax paid by Clearing Forwarding Agent services and Banking services rendered by the bank. 6. I find that both the services were rendered by the service provider in respect of the goods exported by the appellant and Revenue i .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X