TMI Blog2018 (5) TMI 477X X X X Extracts X X X X X X X X Extracts X X X X ..... -Ramesh Nair Issue involved in the present case is that whether the appellant is entitled for cenvat credit on CHA service used for export of goods. The contention of the Revenue is that CHA service is availed beyond the place of removal that is after clearance of the goods from the factory. Therefore cenvat credit is only available on the input service used upto the place of removal. 2. Ms. Pa ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ndia Ltd. Vs. Commissioner of C. Ex., LTU, Bangalore (46) STR 57 (Tri.-Bang.) (viii) Commissioner of Central Excise, Belapur Vs. Apar Industries Ltd. (45) STR 71 (Tri.-Mumbai) (ix) Piramal Healthcare Ltd. Vs. Commissioner of Central Excise, Thane-I (41) STR 900 (Tri.-Mumbai) (x) Hema Engineering Industries Ltd. Vs. Commissioiner of C. Ex., Delhi-III (46) STR 439 (Tri.-Del.) (xi) Commis ..... X X X X Extracts X X X X X X X X Extracts X X X X
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