2015 (1) TMI 1193

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..... ditional Commissioner, AR, for the Respondent. ORDER Due to paucity of time initially matter was adjourned. Later on we found that we had sufficient time to hear the appeal. Therefore the appeal was taken up for consideration. 2. The appellant is in appeal against the impugned order wherein input service credit has been denied on the following services namely : (a)     .....

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..... moval is the port from where the goods have been exported. Therefore, we hold that the CHA service has been availed by the appellant till the place of removal. Further, we find that in the case of Commissioner of C. Ex., Nagpur v. Ultratech Cement Ltd., reported in 2010 (20) S.T.R. 577 (Bom.) = 2010 (260) E.L.T. 369 (Bom.) wherein the Hon'ble High Court of Bombay has held that being a manufacturer .....

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