2009 (9) TMI 313

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.... Respondent. ORDER 1. This appeal is against the order of the Commissioner (Appeals) No. 29(GRM)ST/JPR-I/2007, dated 7-2-2007 by which, the order of the original authority denying Cenvat credit on "input services" namely, goods transport services ( Rs. 22,851), courier services (Rs. 27,168) and Customs House Agents Services (Rs. 67,094) has been upheld. 2. Heard both sides. 3. Learned ....

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....rned Advocate relies on the decision of the Tribunal in the case of CCE v. Adani Pharmachem (P.) Ltd. [2009] 19 STT 239 (Ahd. - CESTAT) wherein it has been held that the place of removal insofar as the export on FOB basis is load port only. He also submits that the said decision has been followed by the Tribunal in the case of CCE v. ADF Foods Ltd. [Order Nos. A/1409-1410/WZB/Ahd./2009 dated 26-6-....

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....he appellant has raised this issue in their reply to the show-cause notice, the same has not been dealt with by the original authority and the Commissioner (Appeals) has not specifically commented upon the documents produced by the appellant before him. Similar is the position in respect of courier services. Therefore, the issue relating to eligibility of Cenvat credit on these two items requires ....