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TMI Blog2014 (10) TMI 682X X X X Extracts X X X X X X X X Extracts X X X X ..... ommissioner (AR), for the Respondent. ORDER The appeal and stay petition are directed against the Order-in-Original No. 29/MAK(29) COMMR/RGD/13-14, dated 5-7-2013 passed by the Commissioner of Central Excise, Raigad. Vide the impugned order, the adjudicating authority has denied CENVAT credit amounting to Rs. 70,45,293/- on the CHA Services availed by the appellant M/s. Aquapharm Chemicals Pvt. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ng unit is situated at Mahad. The exports were made by the registered office and bills for the export were also raised by the registered office. However, the goods were cleared from the appellant's factory at Mahad under ARE-1 procedure. Since the goods were transported from the factory at Mahad to the port of export at JNPT, Nhava Sheva, sometimes CHA's name was mentioned as consignee in the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... CE, Raigad - 2012-TIOL-769 CESTAT-MUM had held that CHA services are an eligible 'input service'. Merely because the export document has the name of the registered office of the appellant, credit cannot be denied as the goods have been manufactured at Mahad unit and transported for exportation from the Mahad unit. Therefore availment of the credit on the CHA service as input service is correct and ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rement of pre-deposit and with the consent of both sides, we take up the appeal for consideration and disposal. 4.2 The only issue for consideration is whether the manufacturing unit at Mahad of the appellant which is a manufacturer and exporter of the goods can avail CENVAT credit of Service Tax paid on CHA services in respect of the goods exported, when the exporter has a registered office ..... X X X X Extracts X X X X X X X X Extracts X X X X
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