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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 ..... CHA services in respect of the goods exported, when the exporter has a registered office at Pune - Held that:- goods were manufactured at Mahad unit and transported from there to the port of export and the CHA service was availed for the goods manufactured at the Mahad. Therefore, we do not find any infirmity or any provisions in law which prohibits the Mahad unit from availing credit of the Serv ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... spect of export of their products during the period 2007-2008 to 2011-12. He also ordered to recover the interest apart from imposing penalty under Section 11AC of the Central Excise Act. Aggrieved of the same the appellant is before us. 2. The ld. Counsel for the appellant submits that the appellant exported the goods and for the activity of the export, they availed the service of CHA and paid ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... uments and where the CHA name was not known, the registered office name was mentioned as the consignee. The credit has been denied only on the ground that since it was registered office, who was the exporter and it is the registered office, who has availed the service, the manufacturing unit at Mahad cannot avail CENVAT credit of the Service Tax paid on CHA services. This conclusion drawn by the a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... herefore, the impugned demands are not sustainable in law. Accordingly, the ld. Counsel pleads for grant of stay and allowing the appeal. 3. The ld. Addl. Commissioner (AR) appearing for the Revenue, on the other hand, reiterates the findings of the adjudicating authority. It is his contention that since the exporter has its registered office in Pune, it is the registered office who has availed ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... spute that the goods were manufactured at Mahad unit and transported from there to the port of export and the CHA service was availed for the goods manufactured at the Mahad. Therefore, we do not find any infirmity or any provisions in law which prohibits the Mahad unit from availing credit of the Service Tax paid on the CHA service for export of the goods. Accordingly, we hold that the impugned o ..... X X X X Extracts X X X X X X X X Extracts X X X X
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