2012 (11) TMI 1003

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..... he Appellant: Shri S.K. Mall, A.R. For the Respondent: Shri Dhawal Shah, Adv JUDGEMENT Per: Mr. M.V. Ravindran; This appeal is filed by the Revenue against order in appeal No. SKSS/237/SURAT-II/2010, dt.09.12.10. 2. Heard both sides and perused the records. 3. The issue involved in this case is regarding availment of cenvat credit on the service tax paid on customs house agent .....

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..... TIOL-830-CESTAT-BANG-LB] has upheld the order of the adjudicating authority. 4. I find that the issue is no more res-integra as the ld. first appellate authority has relied upon the various decisions of the Tribunal. Recently this Bench in the case of Heubach Colour Pvt. Ltd. has followed the judgment which has been relied upon by the first appellate authority and rejected the appeal filed by th .....

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