2015 (12) TMI 333

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..... undisputed fact. - The issue of eligibility to avail Cenvat Credit of Service Tax paid on C.H. A. Services is settled in the favour of the appellant assessee by the judgment of the Tribunal in the case of Adani Pharma. P. Ltd. - [2008 (7) TMI 102 - CESTAT AHMEDABAD] and Modern Petrofils - [2010 (2) TMI 328 - CESTAT, AHMEDABAD]. - impugned order is incorrect and liable to be set aside - Decided in .....

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..... s from the factory. 4. There is no dispute as to the facts that Service Tax liability was discharged by the Custom House Agent who were engaged for the goods cleared for export. The show cause notice at paragraph No. 5 specifically alleges as under: 5. The credit of Service Tax paid on Custom House Agent cannot be availed and utilized by the assessee, as they are related to Post removal ac .....

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