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    <title>2013 (5) TMI 164 - CESTAT NEW DELHI</title>
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    <description>The appellant&#039;s appeal against the denial of credit for CHA services and catering services was partially successful. The Tribunal upheld the appellant&#039;s entitlement to credit for port services related to the export of goods but conceded the ineligibility for catering service credit due to lack of evidence. The appellant was absolved from any penalty regarding catering service credit, as the issue had been settled in a previous case.</description>
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      <description>The appellant&#039;s appeal against the denial of credit for CHA services and catering services was partially successful. The Tribunal upheld the appellant&#039;s entitlement to credit for port services related to the export of goods but conceded the ineligibility for catering service credit due to lack of evidence. The appellant was absolved from any penalty regarding catering service credit, as the issue had been settled in a previous case.</description>
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