2007 (9) TMI 253

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..... ot acceptable - CHA services availed in respect of export does not have any nexus with the manufacture and clearance of the product from the factory - services rendered at the port area are not covered as input service – credit not allowable - ST/87/2007 - A/2386/2007-WZB/AHD - Dated:- 3-9-2007 - Shri M. Veeraiyan, Member (T) Shri M.A. Patel, Consultant, for the Appellant. Dr. M.K. Raja .....

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..... ed representative of the appellant submits that in respect of exports the place of removal should be treated as port from which the goods are shipped and the factory gate. He relies on the decision of the Tribunal it the case of M/s. Kuntal Granites Ltd. v. CCE, Bangalore [2007 (215) E.L.T. 515 (T) = 2007 (81) RLT 707 (CESTAT-Ban.)]. 5. Ld. SDR submits that this very issue relating to .....

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..... re and the same has been rendered taking into consideration provisions of Section 5 of the Central Sales Tax Act also. The present case involves the services on which the tax paid are claimed as credit by treating them as input services. This case is squarely and directly covered by the decisions of the Tribunal cited supra by the ld. SDR. The observation of the Tribunal in the case of M/s. Excel .....

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