9911796707
TMI Blog2012 (12) TMI 915X X X X Extracts X X X X X X X X Extracts X X X X ..... l filed by the Revenue in this case is whether refund of service tax paid on CHA service in respect of export of goods is admissible or not. 2. The Commissioner (A) in his order has relied upon the decision in the case of Ultratech Cement Ltd.(I) reported in 2010-TIOL-745-HC-Mum.-ST to hold that the service of CHA has been obtained in relation to business of manufacturing and therefore eligible. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n in the case of Ultratech Cement and the same has not been accepted. He also submits that the service of CHA has no nexus with the manufacturer since it is a post removal activity. 4. The ld. Advocate for the Respondent relies upon several decisions of this Tribunal wherein it has been held that credit of service tax paid on CHA services in respect of exported goods is admissible. 5. I have con ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... objections taken by the Revenue in this appeal have already been dealt with in the decisions of this Tribunal. In terms of Board Circular relied upon by the Commissioner (A) as well as decisions of this Tribunal, in the case of export of goods, place of removal has to be considered as port of export. Therefore appeal filed by the Revenue has no merit and accordingly is rejected. (Dictated and pr ..... X X X X Extracts X X X X X X X X Extracts X X X X
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