2015 (12) TMI 206

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..... g output service - Held that:- The wharfage charges being integrally connected with output service of export, there should not be any dispute to grant Cenvat credit on the service tax paid in respect of the said services since eligibility to the claim was only in question - Decided in favour of assessee. - ST/42150/2013 - Final Order No. 41219/2015 - Dated:- 15-9-2015 - D N Panda, Member (J) .....

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..... made such observation while the audit examined the relevant documents and made their observation to issue show-cause notice. Learned Commissioner is therefore incorrect not to come to a conclusion without appreciating the materials on record. There is great departure to audit observation and manner of examination done by both the authorities. 3. The wharfage charges being integrally connected w .....

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